The Commissioner Of Central Excise And ... vs M/S Perfect Technologies
2025 Latest Caselaw 11 Sikkim

Sikkim High Court

The Commissioner Of Central Excise And ... vs M/S Perfect Technologies on 15 May, 2025

Bench: Chief Justice, Meenakshi Madan Rai

                                                                              COURT NO.1
                                HIGH COURT OF SIKKIM : GANGTOK
                                       Record of Proceedings



                                        IA No. 07/2025
                                              IN
                                     Tax App. No. 01/2019

         THE COMMISSIONER OF CENTRAL EXCISE & SERVICE TAX,
         SILIGURI COMMISSIONERATE, SILIGURI                APPELLANT (S)


                                              VERSUS
         M/S PERFECT TECHNOLOGIES                                   RESPONDENT (S)

         For Appellant          :     Ms. Sangita Pradhan, Deputy Solicitor General of
                                      India with Ms. Natasha Pradhan and Ms. Sittal
                                      Balmiki, Advocates.

         For Respondent         :     Ms. Gita Bista, Ms, Pratikcha Gurung and Mr.
                                      Dipendra Chettri, Advocates.


         Date: 15/05/2025


         CORAM:
             HON'BLE MR. JUSTICE BISWANATH SOMADDER, CHIEF JUSTICE
             HON'BLE MRS. JUSTICE MEENAKSHI MADAN RAI, JUDGE
                                       ...


         O R D E R:

(per the Hon'ble, the Chief Justice)

This application is for the purpose of placing on record the judgment and

order dated 30th January, 2025, passed by the learned Customs, Excise & Service

Tax Appellate Tribunal, Eastern Zonal Bench, Kolkata (for short, "CESTAT") in

Service Tax Appeal No. 77 of 2008.

After hearing the learned Advocates for the parties and upon perusing the

instant application, this Court is of the view that the said judgment and order

dated 30th January, 2025, is required to be placed on record.

I.A. No. 07/2025 is, accordingly, allowed.

              (Meenakshi Madan Rai)                        (Biswanath Somadder)
                     Judge                                      Chief Justice
jk/ds/