IN THE SUPREME COURT OF INDIA

CIVIL APPELLATE JURISDICTION

CIVIL APPEAL NO.  1545   OF 2012 (@ SPECIAL LEAVE PETITION(C)NO.26078 OF 2011)  

COMMISSIONER OF CENTRAL EXCISE. DELHI ... APPELLANT

VERSUS

M/S.MINIMAX INDUSTRIES ... RESPONDENT

O R D E R

1. Leave granted.

2. This  appeal is  directed against  the judgment  and order  

passed  by  the  High  Court  of  Delhi  in  CEAC  No.12/2010  dated  

17.01.2011.

3. The  Adjudicating  Authority,  while  deciding  the  issue  

whether exemption should be granted to the Respondent-Assessee under  

Notification No.1/93 dated 28.02.2003 had denied the claim of the  

Assessee.  Aggrieved by that, the assessee had carried the matter by  

filing an appeal before the First Appellate Authority. The appeal  

was dismissed by the First Appellate Authority.  Against the said  

order,the Assessee had carried the matter before the Central Excise&

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Service Tax Appellate Tribunal (for short 'CESTAT').   The CESTAT,  

by its order dated 12.01.2010 has reversed the findings and the  

conclusions reached by the Adjudicating Authority as well as the  

First Appellate Authority.

4. Aggrieved by the same, the Revenue had approached the High  

Court in C.E.A.C. No.12/2010. The High Court, while affirming the  

view of the  CESTAT has rejected the appeal filed by the Revenue.  

Aggrieved by the same, the Revenue is before us in this appeal.

5. After hearing the matter for some time, we notice that the  

Revenue has not produced the order passed by CESTAT dated 10.01.2010  

and the only order produced by them is the interim passed by CESTAT  

and not the final orders against which the appeal had been preferred  

by the Revenue before the High Court.

6. In  the  absence  of  the  order  passed  by  the  CESTAT  on  

merits, which has been affirmed by the High Court, it would not be  

proper for us to decide the  lis between the parties.  Further, we  

would   be   handicapped   while   appreciating   the   stand   of  

the    Assessee    as    well    as   the       Revenue,       while

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appreciating the legal issues that the parties would urge before us.  

In that view of the matter, we reject the appeal solely on the  

ground that the Revenue has not filed the appropriate papers before  

this Court. The appeal is disposed of accordingly.

Ordered accordingly.

...................J. (H.L. DATTU)

...................J. (ANIL R. DAVE)

NEW DELHI; FEBRUARY 02, 2012