Commissioner vs M/S Amul Crank Case Private Limited
2025 Latest Caselaw 2639 Jhar

Jharkhand High Court

Commissioner vs M/S Amul Crank Case Private Limited on 13 February, 2025

Author: Deepak Roshan

Bench: Deepak Roshan

         IN THE HIGH COURT OF JHARKHAND AT RANCHI
                        Tax Appeal No. 5 of 2022
         Commissioner, Central Goods Service Tax & Central Excise (previously
         Commissioner Central Excise & Service Tax), Jamshedpur, having its
         office at (previous address 143 New Baradwari, Sakchi, P.O & P.S -
         Sakchi Jamshedpur, District-East Singhbhum) at present having its
         Office at GST Bhawan, Outer Circle Road, P.O & P.S- Bistupur,
         Jamshedpur - 831001, Singhbhum East. ...            ...     Appellant
                                  Versus
         M/s Amul Crank Case Private Limited, (M/s V.B. Seth & Co.) having its
         Office Near Moti Tank, Dr. Radhakrishna Road, Rajkot, P.O & P.S-
         Rajkot, Gujarat - 360001.                               ... Respondent
                                  ---------

CORAM: HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE DEEPAK ROSHAN

---------

For the Appellant : Mr. P.A.S. Pati, Sr. S.C. Mr. Anurag Vijay, Jr. S.C. Mr. Akshay Kumar, Advocate.

Mr. Srijan, Advocate For the Respondent : Mr. Nirmal Kumar Chowdhary, Advocate.

Mrs. Vani Kumari, Advocate.

---------

07/Dated: 13.02.2025

Heard learned counsel for both sides and perused the order passed

by CESTAT, Kolkata in Excise Appeal No. 365 of 2010 impugned herein.

We are satisfied that the CESTAT, Kolkata had rightly decided the

appeal by applying the judgment of the Madras High Court in

Commissioner of Central Excise, Chennai-IV Commissionerate v.

Kyungshin Industrial Motherson Ltd., 2016 (332) ELT 69 (Mad.) and

also the judgment of the Supreme Court in Escorts Ltd. v. Commissioner

of Central Excise, Delhi, 2004 (171) ELT 145 (S.C.).

No substantial question of law arises for consideration in this appeal.

Therefore, this appeal is dismissed.

Pending Interlocutory Application, if any, stands disposed of.

(M. S. Ramachandra Rao, C.J.)

(Deepak Roshan, J.) APK/VK