DY. COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX AND ORS. Vs. M/S. BARNALA BUILDERS AND PROPERTY CONSULTANTS
LAWS(SC)-2016-4-110
SUPREME COURT OF INDIA
Decided on April 28,2016

Dy. Commissioner Of Central Excise And Service Tax And Ors. Appellant
VERSUS
M/S. Barnala Builders And Property Consultants Respondents

JUDGEMENT

- (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 is recalled.
(3.) Post Civil Appeal No.3135/2015 for hearing before the appropriate Bench.;


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