Himachal Pradesh High Court
None 11 of 2009 on 31 December 2014
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IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA.
CEA No. 11/2009
Decided on 31.12.2014
______________________________________________________________________
Commissioner of Central Excise, Chandigarh-I
…. Appellant
Versus
M/s Purewal & Associates Ltd.
…. Respondent
______________________________________________________________________
Coram:
Hon’ble Mr. Justice Rajiv Sharma, Judge Hon'ble Mr. Justice Sureshwar Thakur, Judge.
Whether approved for reporting? [1]
For the Appellant : Mr. Rajiv Jiwan, Sr. Panel Counsel.
For the respondent : None.
______________________________________________________________________
Per Rajiv Sharma, Judge (oral):
It is submitted by the learned counsel for the appellant that the present appeal is covered by a judgment rendered by a Division Bench of this Court in CEA No. 14 of 2008 titled Commissioner, Central Excise vs. M/s Saboo Alloys Pvt. Ltd. decided on 9.12.2009. It is further averred by the learned counsel for the appellant that question of law framed in CEA No. 14 of 2008 is the same as involved in the present appeal, which has already been answered by this Court. 2. Accordingly, no question of law much less to say substantial question of law is involved in the present appeal and the same is rejected. Pending applications, if any, are also disposed of.
(Rajiv Sharma) Judge
December 31, 2014 (vikrant)
(Sureshwar Thakur) Judge
1Whether the reporters of the local papers may be allowed to see the judgment?