ITEM NO.43                 COURT NO.5                  SECTION III

           S U P R E M E   C O U R T   O F   I N D I A                          RECORD OF PROCEEDINGS

                CIVIL APPEAL NO(s). 5173 OF 2008

M/S. DIWAN SAHEB FASHIONS PVT.LTD.                   Appellant (s)

                     VERSUS

COMMISSIONER OF CENT.EXCISE, DELHI                   Respondent(s)

(With appln. for stay, permission to file additional docts. and exemption from filing legible copies of annexure of hand written documents)

Date: 27/03/2009  This Appeal was called on for hearing today.

CORAM :         HON'BLE MR. JUSTICE S.H. KAPADIA         HON'BLE MR. JUSTICE AFTAB ALAM

For Appellant(s)    Mr. Alok Yadav, Adv.                     Mr. M.P. Devanath,Adv.

For Respondent(s) Mr. Gopal Subramanium, ASG. Mr. S.K. Dubey, Adv. Ms. Rachana Srivastava, Adv. Ms. Himani Jadoun, Adv. Mr. Mohd. Noorullah, Adv.

      UPON hearing counsel the Court made the following                            O R D E R  

The appeal is disposed of with no order as to costs.

         (S. Thapar)         PS to Registrar

(Madhu Saxena) Court Master

The signed order is placed on the file.

IN THE SUPREME COURT OF INDIA

CIVIL APPELLATE JURISDICTION

CIVIL APPEAL NO.5173 OF 2008

M/S DIWAN SAHEB FASHIONS PVT.LTD. ...APPELLANT (S)

VERSUS

COMMISSIONER OF CENTRAL EXCISE, DELHI ...RESPONDENT(S)

O R D E R

By consent the matter is taken up for final hearing.

In this case the matter needs to be remitted to the Tribunal to decide whether  

there existed dummy units  set up by the assessee as alleged by the Department.  If  so,  

whether transactions undertaken by the assessee have been routed through the dummy  

units.   It  is  in  this  context  that  the  Tribunal  will  also  decide  as  to  who was  the  real  

manufacturer of the items in question.  Depending on the answers to the above issues the  

Tribunal  will  then  decide  the  question  regarding  applicability  of  the  Exemption  

Notification.

Accordingly, the impugned judgment is set aside, the matter is remitted to the  

Tribunal for consideration in accordance with law.

Accordingly, the appeal is disposed of with no order as to costs.

....................J. [ S.H. KAPADIA ]

New Delhi, ....................J March 27, 2009 [ AFTAB ALAM ]