Commissioner vs M/S D.B.Malls

This review petition has been filed seeking review of the order dated 26-02-2020 passed in CEA-99-2018, whereby considering the statement of the learned counsel for the appellant, the appeal was disposed of in the following terms :

"Shri Himanshu Shrivastava, learned counsel for the appellant.

None for the respondent.

Learned counsel for the appellant fairly submitted that the issue involved in the present case has been decided by the Delhi High Court in Central Excise Appeal Nos.312/2010 and 322/2010 by order dated 01-02-2011 between the Commissioner of Central Excise, Vishakhapatnam vs. M/s Sai Sahmita Storages (P) Ltd., SLP(C) No.022864-022865/2011 preferred against the said order has also been dismissed vide order dated 20-7-2011.

In view of the aforesaid, we do not find any merit in the present appeal as the issue has already been answered and covered.

Accordingly, the appeal stands dismissed in view of the judgment passed in the case of M/s Sai Sahmita Storages (P) Ltd. (supra)."

The learned counsel for the petitioner submits that due to inadvertence the appeal was got disposed of in the light of the order which was not decided on merits, but it was only decided on the aspect of monitory limits.

He also referred to the judgments passed by the High Court of Andhra Pradesh and the Supreme Court.

Considering the aforesaid submissions, the order dated 26-02-2020 passed in CEA-99-2018 is recalled and the case is directed to be listed in its original number.

The review petition stands disposed of accordingly.