Gauhati High Court
Commissioner vs M/S Oil India Ltd on 26 July, 2022
Page No.# 1/5
GAHC010076112021
THE GAUHATI HIGH COURT
(HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)
Case No. : C.Ex.App./4/2021
COMMISSIONER,
CENTRAL GOODS AND SERVICES TAX, GUWAHATI, KEDAR ROAD, FANCY
BAZAR-781001.
VERSUS
M/S OIL INDIA LTD.
P.O. DULIAJAN, DIST.- DIBRUGARH, ASSAM-786602.
Advocate for the Petitioner : MR. S C KEYAL
Advocate for the Respondent : MR K KHANNA
Linked Case : C.Ex.App./9/2021
COMMISSIONER
CENTRAL GOODS AND SERVICES TAX
DIBRUGARH
MILAN NAGAR
LANE-F
P.O. C.R. BUILDING
DIBRUGARH-786003.
VERSUS
Page No.# 2/5
M/S OIL INDIA LTD.
P.O. DULIAJAN
DIST.- DIBRUGARH
ASSAM-786602.
------------
Advocate for : MR. S C KEYAL
Advocate for : SC
OIL appearing for M/S OIL INDIA LTD.
Linked Case : C.Ex.App./3/2021
COMMISSIONER
CENTRAL GOODS AND SERVICES TAX
DIBRUGARH
MILAN NAGAR
LANE-F
P.O. C.R. BUILDING
DIBRUGARH- 786003.
VERSUS
M/S OIL INDIA LTD.
P.O. DULIAJAN
DIST.- DIBRUGARH
ASSAM- 786602.
------------
Advocate for : MR. S C KEYAL
Advocate for : MR D DAS appearing for M/S OIL INDIA LTD.
Linked Case : C.Ex.App./7/2021
COMMISSIONER
CENTRAL GOODS AND SERVICES TAX
DIBRUGARH
MILAN NAGAR
LANE-F
P.O.-C.R. BUILDING
DIBRUGARH-786003
Page No.# 3/5
VERSUS
M/S OIL INDIA LTD.
P.O.-DULIAJAN
DIST-DIBRUGARH
ASSAM-786602
------------
Advocate for : MR. S C KEYAL
Advocate for : MR D DAS appearing for M/S OIL INDIA LTD.
Linked Case : C.Ex.App./5/2021
COMMISSIONER
CENTRAL GOODS AND SERVICES TAX
DIBRUGARH
MILAN NAGAR
LANE-F
P.O. C.R. BUILDING
DIBRUGARH-786003
VERSUS
M/S OIL INDIA LTD.
P.O.-DULIAJAN
DIST-DIBRUGARH
ASSAM-786602
------------
Advocate for : MR. S C KEYAL
Advocate for : MR D DAS appearing for M/S OIL INDIA LTD.
Linked Case : C.Ex.App./10/2021
COMMISSIONER
CENTRAL GOODS AND SERVICES TAX
GUWAHATI
KEDAR ROAD
FANCY BAZAR-781001.
Page No.# 4/5
VERSUS
M/S OIL INDIA LTD.
P.O. DULIAJAN
DIST.- DIBRUGARH
ASSAM-786602.
------------
Advocate for : MR. S C KEYAL
Advocate for : SC
OIL appearing for M/S OIL INDIA LTD.
Linked Case : C.Ex.App./8/2021
COMMISSIONER
CENTRAL GOODS AND SERVICES TAX
DIBRUGARH
MILAN NAGAR
LANE-F
P.O. C.R. BUILDING
DIBRUGARH-786003
VERSUS
M/S OIL INDIA LTD.
P.O.-DULIAJAN
DIST-DIBRUGARH
ASSAM-786602
------------
Advocate for : MR. S C KEYAL
Advocate for : SC
I O C appearing for M/S OIL INDIA LTD.
Page No.# 5/5
BEFORE
HONOURABLE THE CHIEF JUSTICE
HONOURABLE MR. JUSTICE SOUMITRA SAIKIA
ORDER
26-07-2022
R.M. Chhaya, C.J.
Heard Mr. S.C. Keyal, learned Central Government Counsel and Mr. D. Das,
learned counsel for the respondent No. 1.
A preliminary objection has been raised by the learned counsel for the
respondent in all these appeals to the effect that as the question involved in this
group of appeal relates to determination of taxability or excisability as provided
under Section 35L(2) of the Income Tax Act, 1944 and since appeal would be
maintainable before the Apex Court, these appeals would not maintainable
before this Court.
Mr. Das has filed an additional Index of Compilation-II relying upon the
Judgments of the Apex Court in CMS(I) Operations & Maintenance Co. P. Ltd Vs.
CCE, Pondicherry reported in 2007(7) STR 369 (Tri. Chennai), Commissioner of
C. Ex., Pondicherry vs. CESTAT, Chennai reported in 2016 (340) ELT 53 (Mad.)
and Commissioner Central Excise, Mumbai-V Vs. Reliance media Works Ltd
reported in 2020 (372) ELT 2020 (Bom).
Mr. S.C. Keyal, learned Central Government Counsel shall take instructions
in the matter.
List the matter again on 08.08.2022.
JUDGE CHIEF JUSTICE
Comparing Assistant
