PRINCIPAL COMMISIONER vs M/S VENUS INDUSTRIES

$~48 & 49 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 8th April, 2025 CUSAA 82/2022 and CM APPL. 30316/2022 PRINCIPAL COMMISSIONER ..... Appellant Through: Mr. Aditya Singla, SSC, CBIC with Ms. Arya Suresh, Adv. versus M/S VENUS INDUSTRIES ..... Respondent Through: Mr. Rohit Oberoi & Mr. Umang Bhatia, Advs. (Mob: 9810383816) 49 WITH CUSAA 83/2022 and CM APPL. 30487/2022 PRINCIPAL COMMISSIONER ..... Appellant Through: Mr. Aditya Singla, SSC, CBIC with Ms. Arya Suresh, Adv. versus ARUN KUMAR AGARWAL ..... Respondent Through: Mr. Rohit Oberoi & Mr. Umang Bhatia, Advs. (Mob: 9810383816) CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE RAJNEESH KUMAR GUPTA Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. 2. In the present appeals, the Appellant has sought the setting aside of the following Final Orders passed by the Customs Excise and Service Tax Appellate Tribunal (‘CESTAT’): ● Final Order No. C/A/50006/2022-CU [DB] dated 04th January, 2022 in Appeal No. C/50196/2020; ● Final Order No. C/A/50005/2022-CU [DB] dated 04th January, 2022 2020. 3. In these matters, CESTAT had quashed the Order-in-Original dated 13th November, 2019 passed in Customs Appe