2018 (2) TMI 817 - HC - Central Excise

Maintainability of appeal - Section 35 G of the Central Excise Act 1944 - Held that - the impugned order of the CESTAT has the stamp of approval of the Delhi High Court and there is no new ground of attack in this appeal. Once the very impugned order has been affirmed by another High Court, we do not find any reason to interfere with the same in this appeal - appeal dismissed.

Summary

Issues involved:
Challenge to order of Customs, Excise and Service Tax Appellate Tribunal by Commissioner of Customs and Central Excise, Noida under Section 35 G of the Central Excise Act 1944 based on judgment of Delhi High Court affirming similar orders in separate cases.

Analysis:

1. Appeal by Commissioner of Customs and Central Excise, Noida:
The Commissioner filed an appeal challenging the order dated 14.06.2012 of the Customs, Excise and Service Tax Appellate Tribunal [CESTAT], New Delhi. This appeal was brought under Section 35 G of the Central Excise Act 1944. The order in question pertained to four different assesses, with three from Delhi and one from U.P.

2. Judgments by Delhi High Court:
Among the assesses involved, M/s. Chawla Packaging and Sheetal Mercantile Private Ltd. based in Delhi separately appealed before the Delhi High Court. The appeal by M/s. Chawla Packaging was dismissed on 11.10.2013, upholding the CESTAT order. Similarly, the appeal by Sheetal Mercantile Private Ltd. was dismissed on 25.10.2013, as noted in Commissioner of Central Excise, Delhi-II Versus Sheetal Mercantile (P) Ltd. 2015 (315) E.L.T. 540 (Del.).

3. Finality of Delhi High Court judgments:
It was informed that the department did not further challenge the judgments of the Delhi High Court in relation to M/s. Chawla Packaging and Sheetal Mercantile Private Ltd. As a result, these judgments have attained finality. The impugned order of the CESTAT, being affirmed by the Delhi High Court in similar cases, was considered to have the stamp of approval. Given this, the High Court found no new ground of attack in the current appeal and saw no reason to interfere with the CESTAT order.

4. Decision:
After considering the facts and the legal position, the High Court concluded that the appeal had no merit. Therefore, the appeal filed by the Commissioner of Customs and Central Excise, Noida was dismissed accordingly.