The Gauhati High Court dismissed the writ petition as barred by the Supreme Court's recent decision on excise duties, closing the connected application and merging the interim order.
Writ petition stood closed and connected interlocutory application stood closed.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
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GAHC010170402016
THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)
Case No. : WP(C)/2551/2016
M/S MORTEX COKE INDUSTRIES
A REGD. PARTNERSHIP CONCERN HAVING ITS REGD. OFFICE AT NH-37, KAMARKUCHI, KAMRUP, ASSAM, AND IS REP. BY ONE OF ITS DULY AUTHORIZED PARTNER, SHRI NARESH KEYAL
VERSUS
THE UNION OF INDIA and 5 ORS
THROUGH THE SECY., MINISTRY OF FINANCE DEPTT. OF REVENUE, NORTH BLOCK, CENTRAL SECRETARIAT, NEW DELHI-11
2:THE UNDER SECY. TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NEW DELHI-11
3:THE SECY. TO THE GOVT. OF INDIA MINISTRY OF COMMERCE and INDUSTRY UDYOG BHAWAN NEW DELHI-11
4:THE CHIEF COMMISSIONER CENTRAL EXCISE M.G. ROAD SHILLONG-793001
5:THE COMMISSIONER OF CENTRAL EXCISE G.S. ROAD BHANGAGARH GHY-5
6:THE ASSTT. COMMISSIONER O/O THE ASSTT. COMMISSIONER
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CENTRAL EXCISE DIVISION G.S. ROAD BHANGAGARH GHY-5 ASSA
Advocate for the Petitioner : MR.D SENAPATI
Advocate for the Respondent :
Linked Case : I.A.(Civil)/674/2016
THE UNION OF INDIA and 5 ORS
VERSUS
M/S MORTEX COKE INDUSTRIES
-----------Advocate for : MR.S C KEYAL Advocate for : MR.A CHETIA appearing for M/S MORTEX COKE INDUSTRIES
BEFORE HONOURABLE MR. JUSTICE MANISH CHOUDHURY
ORDER
17.05.2023
Mr. H.K. Sarma, learned counsel for the petitioner and Mr. S.C. Keyal, learned Senior Standing Counsel, Central Excise Division have conjointly submitted that in view of the decision rendered by three-judges Bench of the Hon’ble Supreme Court of India in Civil Appeal nos. 2256 - 2263 of 2020, arising out of SLP[C] nos. 28194 – 28201 of 2010 [ Union of India & another etc. etc. vs. M/s V.V.F. Limited & another etc. etc.], decided on 22.04.2020
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and reported in [2020] 20 SCC 57, the issue involved in the present writ petition has been decided and accordingly, this writ petition is to be closed.
In view of the above submissions made by the learned counsel for the parties made conjointly, the writ petition stands closed in terms of the decision of the Hon’ble Supreme Court in Civil Appeal nos. 2256 - 2263 of 2020 [supra] and SLP[C] nos. 28194 – 28201 of 2010 [supra]. In view of disposal of instant writ petition, the connected interlocutory application is also stands closed. The interim order passed earlier stands accordingly merged with this order.
JUDGE
Comparing Assistant
Colour shows how this judgement treated each authority
Union of India & another etc. etc. vs. M/s V.V.F. Limited & another etc. etc.Referred¶27
Civil Appeal nos. 2256 - 2263 of 2020
Union of India & another etc. etc. vs. M/s V.V.F. Limited & another etc. etc.Referred¶27
SLP[C] nos. 28194 – 28201 of 2010
M/S MORTEX COKE INDUSTRIES
THE UNION OF INDIA
MANISH CHOUDHURY
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
