Writ petition challenging Central Excise duty exemption notifications was found infructuous as prayers no longer exist. Promptly dismissed without recorded reasoning.
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.
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE P.M.MANOJ
THURSDAY, THE 11TH DAY OF JULY 2024 / 20TH ASHADHA, 1946
WP(C) NO. 25578 OF 2016
PETITIONER/S:
BY ADV SMT.MEERA V.MENON
RESPONDENT/S:
SRI.SREELAL WARRIER SC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.07.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
2
W.P.(C) No.25578 of 2016
JUDGMENT
The above writ petition is preferred by an Association of Fertilizer Mixture Producers of Kerala, challenging Ext.P2. It is stated, the association, which is a registered entity with the Registrar of Co-operative Society, Ernakulam, is having 49 mixing units. By Ext.P2, the duty payable on fertilizer mixtures is exempted, however, that benefit was extended only to Co-operative Societies alone. Under such circumstances, the petitioner seeks to quash Ext.P2 to the extent it grants exemption from payment of Central Excise duty to Co-operative Societies alone, as the same ultravires Article 14 of the Constitution of India.
Under such circumstances, recording the above submission, this writ petition is dismissed as infructuous.
sd/-
P.M.MANOJ JUDGE
das
3
W.P.(C) No.25578 of 2016
APPENDIX OF WP(C) 25578/2016
PETITIONER EXHIBITS
P1 COPY OF LETTER ISSUED BY THE 3RD RESPONDENT. P1(A) COPY OF LETTER ADDRESSED BY THE 1ST PETITIONER TO THE 3RD RESPONDENT. P2 COPY OF NOTIFICATION NO.12/2016 CENTRAL EXCISE ISSUED BY THE 1ST RESPONDENT. P3 COPY OF NOTICE ISSUED BY THE 3RD RESPONDENT TO THE 4TH PETITIONER.
M/S. Kerala Fertilizer, Producers Association
Sterling Farm Research, Services Private Limited
Hindustan Agro Manures
Agro Manures and Chemicals I Private Limited
Union of India
Commissioner of Central Excise and Customs
P.M.MANOJ
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
