10.02.2025 vs The Commissioner Of Central Excise on 10 February, 2025

Meghalaya High Court

Date Of Decision: 10.02.2025 vs The Commissioner Of Central Excise on 10 February, 2025

Author: H. S. Thangkhiew

Bench: H. S. Thangkhiew

                                                           2025:MLHC:49-DB




     Serial No. 02
     Regular List

                       HIGH COURT OF MEGHALAYA
                             AT SHILLONG

Central Excise Ap. No. 1 of 2019
                                             Date of Decision: 10.02.2025

M/s Bharti Hexacom Ltd.,                              ..... Appellant(s)

          Versus

The Commissioner of Central Excise,
Morello Compound, M.G. Road,
Shillong-793001.                                      .... Respondent(s)

Coram:
              Hon'ble Mr. Justice H. S. Thangkhiew, Judge
              Hon'ble Mr. Justice B. Bhattacharjee, Judge


Appearance:
For the Appellant(s)             :     Mr. S. Thapa, Adv. with
                                       Ms. R. Dutta, Adv.

For the Respondent(s)            :     Dr. N. Mozika, DSGI with
                                       Ms. K. Gurung, Adv

i)       Whether approved for reporting in                  Yes/No
         Law journals etc.:

ii)      Whether approved for publication
         in press:                                          Yes/No




                                                                    Page 1 of 3
                                                           2025:MLHC:49-DB




(ORAL)
Per. H.S. Thangkhiew, Judge:

1. Heard Mr. S. Thapa, learned counsel for the appellant and

Dr. N. Mozika, learned DSGI assisted by Ms. K. Gurung, learned counsel

for the respondent Central Excise.

2. It is submitted that in view of the judgment rendered in Civil

Appeal Nos. 10409-10410 of 2014 between M/s Bharti Airtel Ltd., vs.

The Commissioner of Central Excise, Pune, this case will also stand

covered by the same. They both submit that the matter may be closed, on

the basis of the said judgment.

3. This Court on hearing the parties and on perusing the

judgment as placed, concurs to the submissions made by the learned

counsel for the parties. Accordingly, in terms of the judgment of the

Supreme Court dated November 20, 2024 between M/s Bharti Airtel Ltd.,

vs. The Commissioner of Central Excise, Pune in Civil Appeal Nos.

10409-10410 of 2014, this appeal stands closed and disposed of.

4. Mr. S. Thapa, learned counsel for the appellant however has

also submitted that the pre-deposit amounts are still lying with the

respondent, and that suitable orders be passed to allow for their recovery.

Page 2 of 3

2025:MLHC:49-DB

5. On this submissions, it is provided that the matter regarding

the pre-deposits, the appellant shall be at liberty to pursue the same before

the Central Excise authorities.

6. With the above noted observations, the matter stands closed

and is accordingly disposed of.

                (B. Bhattacharjee)                                      (H.S. Thangkhiew)
                    JUDGE                                                      JUDGE



                Meghalaya
                10.02.2025
                "V. Lyndem PS"




Signature Not Verified                                                               Page 3 of 3
Digitally signed by
VALENTINO LYNDEM
Date: 2025.02.10 17:42:14 IST