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COMMISSIONER OF CENTRAL EXCISE v. PROCTOR & GAMBLE HOME PRODUCTS LTD.

Supreme Court of India | Diary 10051/2010

Status

ROP - of Main Case

Decided On

08-09-2015

Bench

Petitioner

COMMISSIONER OF CENTRAL EXCISE

Respondent

PROCTOR & GAMBLE HOME PRODUCTS LTD.

Primary Holding

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Full Judgment Text

IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 5175 OF 2006 COMMISSIONER OF CENTRAL EXCISE BHOPAL ... Appellant VERSUS M/S PROCTOR & GAMBLE HOME PRODUCTS LTD. AND ANR ... Respondents WITH CIVIL APPEAL NO. 7824 OF 2012 O R D E R After going through the material and hearing the counsel for the parties, we find that the issue is squarely covered by the two judgments of this Court in ' Commissioner of Central Excise, Hyderabad v. Detergents India Limited and Another [2015 (7) SCC 198] as well as ' Commissioner of Central Excise, Aurangabad v. M/s. Goodyear South Asia Tyres Pvt. Ltd. and Ors. [2015-TIOL-165-SC-CX]. The appeals are, accordingly, dismissed. .........................., J. [ A.K. SIKRI ] .........................., J. [ ROHINTON FALI NARIMAN ] New Delhi; September 08, 2015.

ITEM NO.107 COURT NO.14 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. 5175/2006 COMMISSIONER OF CENTRAL EXCISE BHOPAL ... Appellant VERSUS M/S PROCTOR & GAMBLE HOME PRODUCTS LTD. AND ANR ... Respondents (With appln. (s) for directions and stay and office report) WITH C.A. No. 7824/2012 (With Office Report) Date : 08/09/2015 These matters were called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.K. SIKRI HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN For Appellant(s) Mr. A. K. Panda, Sr. Adv. Mr. Arijit Prasad, Adv. Mr. B. Krishna Prasad, Adv. For Respondent(s) Mr. V. Lakshmikumaran, Adv. Mr. M. P. Devanath, Adv. Ms. L. Charanaya, Adv. Mr. R. Ramchandran, Adv. Mr. Aditya Bhattacharya, Adv. Mr. Hemant Bajaj, Adv. Mr. Anandh K., Adv. UPON hearing the counsel the Court made the following O R D E R The appeals are dismissed in terms of the signed order. (Nidhi Ahuja) (Renu Diwan) COURT MASTER COURT MASTER [Signed order is placed on the file.]

P IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 5175 OF 2006 COMMISSIONER OF CENTRAL EXCISE BHOPAL ... Appellant VERSUS M/S PROCTOR & GAMBLE HOME PRODUCTS LTD. AND ANR ... Respondents WITH CIVIL APPEAL NO. 7824 OF 2012 O R D E R After going through the material and hearing the counsel for the parties, we find that the issue is squarely covered by the two judgments of this Court in 'Commissioner of Central Excise, Hyderabad v. Detergents India Limited and Another [2015 (7) SCC 198] as well as 'Commissioner of Central Excise, Aurangabad v. M/s. Goodyear South Asia Tyres Pvt. Ltd. and Ors. [2015-TIOL-165-SC-CX]. The appeals are, accordingly, dismissed. .........................., J. [ A.K. SIKRI ] .........................., J. [ ROHINTON FALI NARIMAN ] New Delhi; September 08, 2015.Signature Not VerifiedDigitally signed byGulshan Kumar AroraDate: 2015.09.1718:03:28 ISTReason:ITEM NO.107 COURT NO.14 SECTION III S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGSCivil Appeal No. 5175/2006COMMISSIONER OF CENTRAL EXCISE BHOPAL ... Appellant VERSUSM/S PROCTOR & GAMBLEHOME PRODUCTS LTD. AND ANR ... Respondents

(With appln. (s) for directions and stay and office report)WITHC.A. No. 7824/2012(With Office Report)Date : 08/09/2015 These matters were called on for hearing today.CORAM : HON'BLE MR. JUSTICE A.K. SIKRI HON'BLE MR. JUSTICE ROHINTON FALI NARIMANFor Appellant(s) Mr. A. K. Panda, Sr. Adv. Mr. Arijit Prasad, Adv. Mr. B. Krishna Prasad, Adv.For Respondent(s) Mr. V. Lakshmikumaran, Adv. Mr. M. P. Devanath, Adv. Ms. L. Charanaya, Adv. Mr. R. Ramchandran, Adv. Mr. Aditya Bhattacharya, Adv. Mr. Hemant Bajaj, Adv. Mr. Anandh K., Adv. UPON hearing the counsel the Court made the following O R D E R The appeals are dismissed in terms of the signed order. (Nidhi Ahuja) (Renu Diwan) COURT MASTER COURT MASTER [Signed order is placed on the file.]

SECTION­III  IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 5175 OF 2006 WITH CIVIL APPEAL NO. 7824 OF 2012 Commissioner of Central Excise, Bhopal                           ...Appellant ­VERSUS­ M/s Proctor & Gamble Home Products Ltd. & Anr.           ...Respondents OFFICE REPORT CIVIL APPEAL NO.5175 OF 2006 It is submitted that there are two respondents. Service of Notice of Lodgment of Appeal is complete as both the respondents are represented through Mr. M.P.Devanath, Advocate.  CIVIL APPEAL NO.7824 OF 2012 It is submitted that Service of Notice of Lodgment of Appeal is complete as the sole respondent is represented through Mr. M.P.Devanath, Advocate. It is further submitted that Counsel for both the parties have filed Statement of Case. Copies of the same have been included in the Paper Books. The appeals are ready for hearing. The matters above­mentioned are listed before Hon'ble Court with this Office Report. Dated this the 23 rd   day of  July, 2015. ASSISTANT REGISTRAR                     Copy to:  1. Mr. B.K. Prasad, Advocate Central Agency Section 2. Mr. M.P.Devanath, Advocate, 5, Jangpura Extn. New Delhi     ASSISTANT REGISTRAR c2

ITEM NO.99 REGISTRAR COURT. 1 SECTION III S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS BEFORE THE REGISTRAR MR. SURAJIT DEY Civil Appeal No(s). 7824/2012 COMMISSIONER OF CENTRAL EXCISE Appellant(s) VERSUS PROCTOR & GAMBLE HOME PRODUCTS LTD. Respondent(s) (with office report) Date : 17/12/2014 This appeal was called on for hearing today. For Appellant(s) Mr. Manish Sharma, Adv. Mr. B. Krishna Prasad,Adv. For Respondent(s) Mr. M. P. Devanath,Adv. UPON hearing the counsel the Court made the following O R D E R The appeal is ready for hearing. Registry to process for listing before the Hon'ble Court, as per rules. (SURAJIT DEY) Registrar

þ ITEM NO.99 REGISTRAR COURT. 1 SECTION III S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS BEFORE THE REGISTRAR MR. SURAJIT DEY Civil Appeal No(s). 7824/2012 COMMISSIONER OF CENTRAL EXCISE Appellant(s) VERSUS PROCTOR & GAMBLE HOME PRODUCTS LTD. Respondent(s) (with office report) Date : 17/12/2014 This appeal was called on for hearing today. For Appellant(s) Mr. Manish Sharma, Adv. Mr. B. Krishna Prasad,Adv. For Respondent(s) Mr. M. P. Devanath,Adv. UPON hearing the counsel the Court made the following O R D E R The appeal is ready for hearing. Registry to process for listing before the Hon'ble Court, as per rules. (SURAJIT DEY) RegistrarSignature Not VerifiedDigitally signed byRupam DhamijaDate: 2014.12.2211:49:29 ISTReason:

\234ITEM NO.93 REGISTRAR COURT.1 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). 5175 OF 2006 BEFORE THE REGISTRAR M.A. SAYEEDCOMMNR OF CENTRAL EXCISE BHOPAL Appellant (s) VERSUSM/S PROCTOR & GAMBLE HYGIENE AND ANR Respondent(s)(With appln(s) for directions,stay and office report)WITH Civil Appeal NO. 7824 of 2012(With office report)Date: 19/09/2013 This Appeal was called on for hearing today.For Appellant(s) Mr. B. Krishna Prasad,Adv.For Respondent(s) Mr.M.P.Devanath,Adv. UPON hearing counsel the Court made the following O R D E RC.A.NO.7824 of 2012 Deleted.C.A.NO. 5175 OF 2006 The matter is complete in all respects. No further steps required. The matter be processed for listing before the Hon'ble Court, as perrules.| | | (M.A. SAYEED) || | |REGISTRAR || | | |rd

¨ITEM NO.37 COURT NO.13 SECTION III(In Chambers) 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. 7824 OF 2012COMMISSIONER OF CENTRAL EXCISE Appellant(s) VERSUSPROCTOR & GAMBLE HOME PRODUCTS LTD. Respondent(s)(Office Report on default)Date: 12/09/2013 This Appeal was called on for hearing today.CORAM : HON'BLE MR. JUSTICE J. CHELAMESWARFor Appellant(s) Mr. Saurav Chauhan,Adv. For Mr. B. Krishna Prasad,Adv.For Respondent(s) Mr. M.P. Devanath,Adv. UPON hearing counsel the Court made the following O R D E R At the request of the counsel for the respondent, four weeks' time is granted to the respondent for filing the statement of case. (A.S. BISHT) (USHA SHARMA) COURT MASTER COURT MASTER

ÖITEM NO.44 COURT NO.7 SECTION III S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGSCIVIL APPEAL NO(s). 5175 OF 2006COMMNR OF CENTRAL EXCISE BHOPAL Appellant (s) VERSUSM/S PROCTOR & GAMBLE HYGIENE AND ANR Respondent(s)(With appln(s) for directions,stay and office report )WITH Appeal Civil D NO. D10051 of 2010(With appln.(s) for c/delay in filing appeal and c/delay in refiling appealand office report)Date: 29/10/2012 These Appeals were called on for hearing today.CORAM : HON'BLE MR. JUSTICE H.L. DATTU HON'BLE MR. JUSTICE CHANDRAMAULI KR. PRASADFor Appellant(s) Mr.B.Bhattachrya, ASG Mr.R.P.Bhatt, Sr.Adv. Mr.K.Swami, Adv. Mr.Ajay Singh, Adv. For Mr. B. Krishna Prasad,Adv.For Respondent(s) Mr.Alok Yadav, Adv. Mr.Amar Pratap Singh, Adv. For Mr.M.P.Devanath,Adv. UPON hearing counsel the Court made the following O R D E R Delay condoned. Appeals admitted. (G.V.Ramana) (Vinod Kulvi) Court Master Court Master

ÒITEM NO.1 COURT NO.3 SECTION III S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS IA No.5 OF 2012 IN CIVIL APPEAL NO. 5175 OF 2006COMMNR OF CENTRAL EXCISE BHOPAL Appellant (s) VERSUSM/S PROCTOR & GAMBLE HYGIENE AND ANR Respondent(s)(With appln(s) for amendment of cause title and office report)Date: 21/08/2012 This Application was called on for hearing today.CORAM : HON'BLE MR. JUSTICE MADAN B. LOKUR (IN CHAMBERS)For Appellant(s) Mr. Wajahat Ansari,Adv. for Mr. Arvind Kumar Sharma,Adv.For Respondent(s) Mr.M.P.Devanath,Adv. UPON hearing counsel the Court made the following O R D E R I.A.No.5 - Application for amendment of cause title is allowed. Amended memo of parties be filed within four weeks.| (KUSUM SYAL) | |(SHARDA KAPOOR) ||SR.P.A | |COURT MASTER || | | |

\224ITEM NO.21 Court No.12 SECTION III S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGSCIVIL APPEAL D.NO(s). 10051 OF 2010COMMISSIONER OF CENTRAL EXCISE Appellant (s) VERSUSPROCTOR & GAMBLE (I) LTD Respondent(s)(Office report on default)Date: 07/02/2012 This Appeal was called on for hearing today.CORAM : HON'BLE MR. JUSTICE T.S. THAKUR (IN CHAMBERS)For Petitioner(s) Mr. Modh. Mannan,Adv. Mr. AK Sharma,Adv. Mr. B. Krishna Prasad,Adv.For Respondent(s) Mr.M.P.Devanath,Adv. UPON hearing counsel the Court made the following O R D E R Pursuant to the order of this Court dated 12.10.2011, the appellant has made an application for permission to amend the cause title so as to correctly describe the respondent company. The application is allowed subject to correctly describing the respondent company. The cause title shall be amended within four weeks. (N.K.Goel) (Veena Khera) Court Master Court Master

dITEM NO.34 Court No.8 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). 5175 OF 2006COMMNR OF CENTRAL EXCISE BHOPAL Appellant (s) VERSUSM/S PROCTOR & GAMBLE HYGIENE AND ANR Respondent(s)(office report for directions)Date: 20/01/2012 This Appeal was called on for hearing today.CORAM : HON'BLE MRS. JUSTICE GYAN SUDHA MISRA ( IN CHAMBERS )For Appellant(s) Ms. Ritu Bhardwaj,Adv. Mr. B. Krishna Prasad,Adv.For Respondent(s) Mr.M.P.Devanath,Adv. UPON hearing counsel the Court made the following O R D E R In view of the request made by learned counsel for the petitioner, the application for de-tagging the present appeal from Civil Appeal No. 7638-39 of 2002 is dismissed as withdrawn. (Shashi Sareen) (Neelam Arora) Court Master Court Master

nITEM NO.5 Court No.12 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 D.NO(s). 10051 OF 2010COMMISSIONER OF CENTRAL EXCISE Appellant (s) VERSUSPROCTOR & GAMBLE (I) LTD Respondent(s)(Office report on default)Date: 12/10/2011 This Petition was called on for hearing today.CORAM : HON'BLE MR. JUSTICE H.L. DATTU (In Chambers)For Appellant(s) Mr. Om Prakash, Adv. for Mr. B. Krishna Prasad,Adv.For Respondent(s) Mr.M.P.Devanath,Adv. UPON hearing counsel the Court made the following O R D E R Counsel for the appellant is granted another four weeks time for filing of application for amendment of the cause title. (NAVEEN KUMAR) (SHARDA KAPOOR) Court Master Court Master

\222ITEM NO.45 COURT NO.8 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). 5175 OF 2006COMMNR OF CENTRAL EXCISE BHOPAL Appellant (s) VERSUSM/S PROCTOR & GAMBLE HYGIENE AND ANR Respondent(s)[office report on default ]Date: 11/07/2011 This Appeal was called on for hearing today.CORAM : HON'BLE MR. JUSTICE V.S. SIRPURKAR [IN CHAMBERS]For Appellant(s) Ms. Sunita Rani Singh, Adv. for Mr. B. Krishna Prasad,Adv.For Respondent(s) Mr. M.P.Devanath,Adv. UPON hearing counsel the Court made the following O R D E R Learned counsel appearing for the appellant undertakes to supply within four weeks the numbers with which the present appeal is to be tagged. (Pardeep Kumar) (Shashi Bala Vij) Court Master Assistant Registrar

¶ITEM NO.5 COURT NO.14 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 D.NO(s). 10051 OF 2010 (FOR PREL. HEARING)COMMISSIONER OF CENTRAL EXCISE Appellant (s) VERSUSPROCTOR & GAMBLE (I) LTD Respondent(s)(With appln(s) for condonation of delay in filingappeal.,c/delay in re-filing appeal and office report)Date: 04/03/2011 This Appeal was called on for hearing today.CORAM : HON'BLE DR. JUSTICE MUKUNDAKAM SHARMA HON'BLE MR. JUSTICE ANIL R. DAVEFor Petitioner(s) Mr. B. Bhattacharya, ASG Mr. R.P. Bhatt, Sr. Adv. Mr. K. Swami, Adv. Mr. B. Krishna Prasad,Adv.For Respondent(s) Mr. V. Lakshmi Kumaran, Adv. Mr. Alok Yadav, Adv. Mr.M.P.Devanath,Adv. UPON hearing counsel the Court made the following O R D E R Counsel appearing for the Appellant states that thismatter should be connected with Civil Appeal No. 5175 of 2006.However, it appears that the aforesaid matter is yet to beadmitted and is pending for non-compliance of the office report.This court has, on 9.2.2011, given time to the Appellant tocomply with the said office report. This matter shall now be listed after four weeks alongwith Civil Appeal No. 5175 of 2006. (NAVEEN KUMAR) (RENU DIWAN) COURT MASTER COURT MASTER

zITEM NO.15 COURT NO.4 SECTION III(In chambers) S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGSCIVIL APPEAL NO(s). 5175 OF 2006COMMNR OF CENTRAL EXCISE BHOPAL Appellant (s) VERSUSM/S PROCTOR & GAMBLE HYGIENE AND ANR Respondent(s)(office report on default)Date: 09/02/2011 This Appeal was called on for hearing today.CORAM : HON'BLE MR. JUSTICE DALVEER BHANDARIFor Appellant(s) Ms.Shipra Ghose, Adv. for Mr. B. Krishna Prasad,Adv.For Respondent(s) Mr.Pawan Shree Agrawal, Adv. for Mr.M.P.Devanath,Adv. UPON hearing counsel the Court made the following O R D E R One week time is granted for complying with theoffice report. (G.V.Ramana) (Neeru Bala Vij) Court Master Court Master

\ITEM NO.33 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). 5175 OF 2006COMMNR OF CENTRAL EXCISE BHOPAL Appellant (s) VERSUSM/S PROCTOR & GAMBLE HYGIENE AND ANR Respondent(s)(With office report on default)Date: 12/04/2010 This Appeal was called on for hearing today.CORAM : HON'BLE MR. JUSTICE DALVEER BHANDARI (IN CHAMBERS)For Appellant(s) Ms.Shweta Verma,Adv. Mr. B. Krishna Prasad,Adv.For Respondent(s) Mr.M.P.Devanath,Adv. UPON hearing counsel the Court made the following O R D E R Last opportunity, two weeks' time is granted to the counselfor the petitioner to comply with the Office Report subject todeposit the costs of Rs.2000/- in the Supreme Court Employees'Mutual Welfare Fund. (KUSUM SYAL) (S.S.R. KRISHNA) SR.P.A COURT MASTER

ITEM NO.22 COURT NO.5 SECTION III SUPREME COURT OF INDIA RECORD OF PROCEEDINGS CIVIL APPEAL NO(s). 5175 OF 2006COMMNR OF CENTRAL EXCISE BHOPAL Appellant (s) VERSUSM/S PROCTOR & GAMBLE HYGIENE AND ANR Respondent(s)(Office report on default)Date: 24/04/2008 This Appeal was called on for hearing today.CORAM : HON'BLE MR. JUSTICE H.K. SEMA (IN CHAMBER)For Appellant(s) Ms. Alka Sharma, Adv. Mr. B.V. Balram Das, Adv.For Respondent(s) Mr.M.P.Devanath, Adv. UPON hearing counsel the Court made the following ORDER By way of last chance, three weeks' time is allowed to comply with the office report. ( Pawan Kumar ) ( Anand Singh ) Court Master Court Master

ITEM NO.29 COURT NO.5 SECTION III SUPREME COURT OF INDIA RECORD OF PROCEEDINGS CIVIL APPEAL NO(s). 5175 OF 2006COMMNR OF CENTRAL EXCISE BHOPAL Appellant (s) VERSUSM/S PROCTOR & GAMBLE HYGIENE AND ANR Respondent(s)(office report on default dated 14.11.2007)Date: 17/01/2008 This Appeal was called on for hearing today.CORAM : HON'BLE MR. JUSTICE H.K. SEMA (IN CHAMBER)For Appellant(s) Mohd. Mannan, Adv. Mr. B. Krishna Prasad,Adv.For Respondent(s) Mr.M.P.Devanath,Adv. UPON hearing counsel the Court made the following ORDER Two weeks' time is allowed to file correct appeal number. (PAWAN KUMAR) (ANAND SINGH) COURT MASTER COURT MASTER

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