Commissioner vs M/S. Mideast Integrated Steel Co. ...
2022 Latest Caselaw 7619 Ori

                     IN THE HIGH COURT OF ORISSA AT CUTTACK

                                   OTAPL No. 1 of 2019

            Commissioner, GST & Customs, GST            ....         Appellant
            Commissionerate, Bhubaneswar
                                                    Mr. Prasenjeet Mohapatra
                                                     Senior Standing Counsel
                                         -versus-

            M/s. Mideast Integrated Steel Co. Ltd.,     ....       Respondent
            Jharsuguda
                                                                       None

                        CORAM:
                        THE CHIEF JUSTICE
                        DR. JUSTICE S.K. PANIGRAHI

                                          ORDER

21.12.2022 Order No.

02. 1. It is stated that the Judgment in Aman Medical Products Ltd. v.

Commissioner of Customs, Delhi 2009 SCC OnLine Del 2921, which has been relied upon by the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) in the impugned order has been overruled by the Supreme Court in ITC Limited v. Commissioner of Central Excise, Kolkata (2019) 17 SCC 46.

I.A. No.6 of 2019 & OTAPL No.1 of 2019

2. Issue Notice to the Respondent through Registered/Speed Post with A.D. making it returnable before the next date. Requisites for which shall be filed within three working days. The tracking report be placed on record before the next date.

3. List on 26th April, 2023.

(Dr. S. Muralidhar) Chief Justice

(Dr. S.K. Panigrahi) Judge S. Behera