THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA AND THE HON’BLE SRI JUSTICE SANJAY KUMAR C.E.A.No.63 of 2014 DATED:17.6.2014 Between:
The Commissioner of Customs, Central Excise and Service Tax, Hyderabad. And M/s. Sarvotham Care Ltd., Qutbullapur Mandal, Hyderabad.
… Appellant ….Respondent THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA AND THE HON’BLE SRI JUSTICE SANJAY KUMAR
C.E.A. No. 63 of 2014
Judgment: (per the Hon’ble the Chief Justice Sri Kalyan Jyoti Sengupta) After hearing the learned counsel for the appellant and after going through the impugned judgment and order, we are unable to admit the appeal as the learned Tribunal has followed the decision of the Gujarat High Court in the case of CCE&ST,
[1]
Daman vs. Prime Health Care Products , which is not stated to be inapplicable in this case.
The appeal is accordingly dismissed.
Consequently, the miscellaneous petitions, if any pending, shall also stand dismissed. No order as to costs.
K.J. SENGUPTA, CJ SANJAY KUMAR, J 17th June, 2014 PNB/VA
[1][ 2011 (272) E.L.T. 54 (Guj.)]