(B.V. Nagarathna and Prashant Kumar Mishra, JJ.)
Commissioner of Central Excise Pune II _______________ Appellant;
v.
SS Engineers _____________________________________ Respondent.
Civil Appeal No. 5700 of 2019, decided on July 7, 2023
The Order of the court was delivered by
Order
1. Having regard to the fact that for the subsequent period, the Department has taken a stand that the bought-out items are not entered in the factory and the Assessee has not claimed credit on them, there is no case for adding their value in the assessable value and hence no proceeding need be initiated in the form of a show cause notice, we find that for the previous period, in respect of which this appeal arises, the stand of the Department cannot be contrary to what has been stated above. Hence, we do not find any merit in the appeal. The Civil Appeal is dismissed.
2. Pending application(s) shall stand disposed of.
IN THE SUPREME COURT OF INDIA
CIVIL APPELLATE JURISDICTION
CIVIL APPEAL NO. 8189 OF 2019
Commissioner of Central Excise and Service Tax Vadodara 1.….Appellant(s)
v.
EMCO Limited.….Respondent(s)
WITH
CIVIL APPEAL NOS. 5701-5703 OF 2019
ORDER
3. It is stated at the Bar that the appeals can no longer be considered on merits in view of the fact that the respondent herein has undergone the process of resolution under the provisions of the IBC and having regard to the dictum of this Court in Ghanashyam Mishra and Sons Private Limited v. Edelweiss Asset Reconstruction Company Limited, reported in (2021) 9 SCC 657 (paragraphs 102.1 and 102.3), the statutory dues owed by the respondent to the appellant (Department) shall no longer be the subject matter of adjudication, as it has stood extinguished.
4. In view of the aforesaid submission, the Civil Appeals are disposed of in the aforesaid terms.
5. Pending application(s) shall stand disposed of.
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