DY. COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX AND ORS. Vs. M/S. BARNALA BUILDERS AND PROPERTY CONSULTANTS
SUPREME COURT OF INDIA
Dy. Commissioner Of Central Excise And Service Tax And Ors.
M/S. Barnala Builders And Property Consultants
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(1.) Civil Appeal No.3135/2015 was disposed of by Judgment
dated 24.03.2015. The disposal was on the basis of the
statement in the counter affidavit that the appeal filed by
the assessee had already been decided on 23.12.2013 and it
had been accepted and implemented by the Revenue. It was
also stated in the Judgment that the Revenue did not take up
the matter further before the Tribunal. It appears that
both sides were not conversant with the factual position.
Mr. P.S. Narsimha, learned Additional Solicitor General
has brought to our notice that Revenue had in fact filed an
appeal before the Customs Excise & Service Tax Appellate
Tribunal (in short 'CESTAT') against the decision dated
23.12.2013 passed by the Commissioner (Appeal) on 27.03.2014 and the said appeal is pending.
(2.) Since the Civil Appeal No. 3135/2015 has been disposed
on the basis of incorrect facts, the Review Petition is
only to be allowed. Ordered accordingly.
Judgment dated 24.03.2015 in Civil Appeal No. 3135/2015
(3.) Post Civil Appeal No.3135/2015 for hearing before the
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