SATYAM TECHNOCAST Vs. COMMISSIONER OF C. EX., RAJKOT

JUDGEMENT

(1.) In our judgment dated 23-7-2015 passed in Civil Appeal Nos. 5820-5821 of 2005 [2015 (322) E.L.T. 789 (S.C.)] we had accepted one of the contentions of the review petitioner/assessee herein in the following words :

(2.) On the aforesaid basis, normal order could have been to remand the case back to the Commissioner. However, immediately after the aforequoted portion, this Court did not do so only on the ground that the tax effect was minimal. In this review petition, the review petitioner/assessee has successfully demonstrated that the tax effect is not minimal. In fact, it is in the neighbourhood of Rs. 27 lacs and with interest and penalty the amount may be much large.

(3.) Having regard to the above, we allow this review petition to the limited extent by substituting the last two paragraphs of the order with the following paragraph :