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M/S Ramchandra Rexines (P) Ltd. & Ors. v. Commissioner of Central Excise, Bangalore-1

Civil Appeal · Neutral citation not assigned (Civil Appeal Nos. 6651-6653 of 2015)Decided 28 Aug 2015
Civil Appeal Nos. 6651-6653 of 2015
Justice Anil R. Dave · Justice Adarsh Kumar Goel

Background

This order sends the case back; it does not decide the dispute. An earlier Supreme Court order of 4 April 2012 gave the appellants liberty to file a statutory appeal before the High Court in their central excise dispute, to be considered on merits. The High Court disposed of the appeals without going into the merits, holding that the statutory appeal should have been filed before the Supreme Court.

Decision Breakdown

This is not a final decision on the dispute. The Court held that the High Court was wrong to dispose of the appeals without a hearing on merits. It set aside the High Court's order and restored the appeals at their original numbers to be heard by the High Court on merits, fixing 16 November 2015 for the hearing. Interim relief was continued until 30 November 2015.

Lesson Learnt

There is no final ruling yet on the excise dispute. Where the Supreme Court has given liberty to file an appeal to be considered on merits, the High Court must hear it on merits.

Official source (sci.gov.in)View Judgment (PDF)

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