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TMI Blog2011 (7) TMI 1116X X X X Extracts X X X X X X X X Extracts X X X X ..... eceived the raw material against the challan under rule 57F(2) of the Rules and not the final manufacturer of the end product. - Civil Appeal No. 5326 of 2011 - - - Dated:- 11-7-2011 - Dr. Mukundakam Sharma and Anil R. Dave, JJ. Shri B. Bhattacharya, ASG, Harish Chandra, Vijay Sharma, B.K. Prasad and Mrs. Anil Katiyar, Advocates, for the Appellant. ORDER Delay condoned. 2. Lea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al on 3-7-2000, the other three parties have filed appeals before this Court, leading case being that of Kartar Rolling Mills v. Commissioner of Central Excise, New Delhi [2006 (197) E.L.T. 151 (S.C.) = 2008 (9) S.T.R. 307 (S.C.)]. 5. All the aforesaid appeals were taken up for consideration by this Court and by judgment and order dated 8-3-2006, dismissed all the aforesaid appeals. The said de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ignorant of the aforesaid decision passed by this Court, the High Court proceeded to hear the matter and passed the impugned order. 7. In that view of the matter, we are of the considered opinion that the judgment and order passed by the High Court is required to be set aside, which we hereby do. We direct the High Court to take up the Revision Petition afresh and while doing so, the High Court ..... X X X X Extracts X X X X X X X X Extracts X X X X
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