Commissioner vs M/S Drolia Electrosteel Pvt Ltd
2025 Latest Caselaw 3832 Chatt

Chattisgarh High Court

Commissioner vs M/S Drolia Electrosteel Pvt Ltd on 21 April, 2025

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                           HIGH COURT OF CHHATTISGARH AT BILASPUR

                                             TAXC No. 133 of 2024

                              COMMISSIONER versus SHRI RAJIV DROLIA
PRIYANKA
VERMA                                  TAXC/123/2024, TAXC/139/2024
Digitally signed by
PRIYANKA VERMA
Date: 2025.04.22
10:56:08 +0530                                  Order Sheet




                      21/04/2025         Mr. Maneesh Sharma, counsel for the appellant(s).
                                         Mr. Bhisma Ahluwalia, counsel for the respondent

appears through VC.

TAXC/139/2024

Heard on admission and on formulation of substantial question of law.

This appeal preferred under Section 35G of the Central Excise Act, 1984 is admitted for hearing on the following substantial question of law:-

"Whether the CESTAT is justified in reversing the judgment and order of

adjudicating authority by holding that respondent has discharged its onus as required under Rule 9(1) & 5 of Cenvat Credit Rules, 2004 by recording a finding which is perverse to the record?"

Mr. Ahluwalia, accepts notice on behalf of the respondent.

Heard on I.A. No.01/2024, an application for exemption from filing certified copy of impugned order dated 30.10.2023.

Upon due consideration, the application is allowed. List this matter for final hearing in the week commencing on 09.06.2025 subject to filing of proper paper book in accordance with law.

                         Sd/-                      Sd/-
              (Sanjay K. Agrawal)        (Deepak Kumar Tiwari)
                    Judge                         Judge


Priyanka