M/S FARWOOD INDUSTRIES (P) LTD. versus COMMISSIONER OF CENTRAL EXCISE, CHENNAI

Citation: [2007] 1 S.C.R. 1093 · Decided: 17-01-2007 · Supreme Court of India · Bench: AR. LAKSHMANAN, V.S. SIRPURKAR · Disposal: Appeal(s) allowed

Judgment (excerpt)

- , 
MIS. F ARWOOD INDUSTRIES (P) LTD. 
v. 
COMMISSIONER OF CENTRAL EXCISE, CHENNAI 
JANUARY 17, 2007 
[DR. AR. LAKSHMANAN AND V.S. SIRPURKAR, JJ.] 
Central Excise Tariff Act, 1985: 
Hr.lures and Furniture-Difference between-Exigibility o/-Held, in 
view of the judgment in Mis. Craft Industries case*, the order passed by 
the Assessing OfJicer and as affirmed by the Commissioner of Central 
Excise, requires re-consideration-Matter remitted to the Commissioner of 
Central Excise for fresh disposal in accordance with law. 
*Mis. Craft Interiors Pvt. Ltd. v. Commissioner of Central 
Excise,Bangalore & Anr., (2006] 11 SCALE 78, relied on. 
CIVIL APPELLATE JURISDICTION : Civil Appeal No. 3 715 of2005. 
A 
B 
c 
D 
__ 
From the Final Judgment and Order No. 345/2005 dated 3.3.2005 of the 
Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench at 
E 
Chennai in Appeal No. E/319111998. 
A.K. Ganguly, Sr. Adv., Nikhil Nayyar and Amit Singhal for the 
Appellant. 
Subba Rao and B. Krishna Prasad for the Respondent. 
The Order of the Court delivered : 
ORDER 
Heard Mr.A.K.Ganguly, learned senior counsel for the appellant and 
Mr.Subba Rao, learned counsel for the respondent. 
We have perused the order passed by the Assessing Officer and also 
F 
G 
the order passed by the Commissioner of Central Excise, Chennai. 
H 
1093 
A 
B 
1094 
SUPREME COURT REPORTS 
[2007] I S.C.R 
The learned senior counsel for th~ appellant at the· time of hearing 
relied upon the Judgment in Mis.Craft Interiors Pvt.Ltd v. Commissioner of 
Central Excise, Bangalore & Anr. reported in (2006] 11 SCALE 78 and in 
particular paragraph 17 of the said Judgment. In view of the above Judgment, 
the order passed by the Assessing Officer and as affirmed by the 
Commissioner of Central Excise, Chennai requires re-consideration. We, 
therefore, remit the matter to the Commissioner of Central Excise, Chennai-
III for a fresh disposal in accordance with law. The appeal stands allowed 
accordingly. 
Both parties are at liberty to place additional' documents before the 
C 
Commissioner of Central Excise, Chennai-III. 
R.P. 
Appear allowed: