Dismissed

The Commissioner of v. M/S.J.M.C.Educational Trust

Madras HC17 Jun 2016CMA/3726/2010

Case brief

AI extract

What is this about?

In response to a submission by the Standing Counsel that the Appeal was filed under Section 35G of the Central Excise Act, 1944 and that the Appellant department has been instructed to withdraw it, this Court dismissed the appeal as withdrawn and left the substantial questions of law open.

What did the court decide?

Appeal dismissed as withdrawn; substantial questions of law left open. No costs.

The Commissioner of Vs M/S.J.M.C.Educational Trust — Writ and Judicial Review | Madras HC (2016)

¶1

IN THE HIGH COURT OF JUDICATURE AT MADRAS

¶2

Dated: 17/6/2016

¶3

The Honourable Mr.Justice S.Manikumar and The Honourable Mr.Justice D.Krishnakumar

¶4

Civil Miscellaneous Appeal No.3726 of 2010

¶5

The Commissioner of Central Excise
Service Tax,
No.1 Williams Road, Contonment
Tiruchirapalli 620 001. ...Appellant/Respondent
Vs
1. M/s. J.M.C.Educational Trust
No.1 Anbagam Building
Puthur Four Road
Trichy 620 017.
2. The Customs, Excise & Service Tax
Appellate Tribunal
South Zonal Bench
Chennai. ...Respondent/Applicants
Prayer: Appeal filed under Section 35 G of the Central Excise
Act, 1944 against the Final Order No.1027 of 2010 dated
23/9/2010 on the file of the Customs, Excise and Service Tax
Appellate Tribunal, South Regional Bench at Chennai and uphold
the order passed by the Commissioner (Appeals).

¶6

This Appeal has been filed against the Final Order No.1027 of 2010 dated 23/9/2010 passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai.

¶7

https://hcservices.ecourts.gov.in/hcservices/

¶8

The substantial questions of law raised in the instant appeal are:-

¶9

“(i). Whether the Hon'ble Tribunal is legal and correct in following the ratio of the Hon'ble Kerala High Court's decision in the case of Malappuram Distt. Parallel Colleges Association vs. Union of India [2006 (2) STR 321 (Ker.)] in as much as the judgment of the Hon'ble High Court of Kerala was made on the facts of the case and was not to be followed as a precedent? (ii). Whether the Tribunal's order is legal and correct, despite the JMC not fulfilling the conditions of the Notification No.10/2003 S.T dated 20/6/2003, when it is an admitted fact that in respect of Alagappa University, JMC collected fee from the students in two parts, one in the form of Demand Draft favouring the University and the same is sent to the University and that they also collected another part amount for the JMC directly from the students at the rates prescribed by the University and this amount was meant for conducting classes for the students enrolled? (iii). Whether the Tribunal has erred in applying the ratio of the decision [Malappuram Distt. Parallel Colleges Association Vs. Union of India [2006 (2) STR 321 (Ker.)], without discussing the facts and its applicability to the instant case which has distinguishable facts?”

¶10

On this day, when the matter came up for hearing, Mr.M.Santhana Raman, learned Standing Counsel appearing for the appellant submitted that on the basis of the instructions given in Circular No.I/10/10/2016 Legal, dated 21/3/2016, appellant department has instructed him to withdraw the appeal.

¶11

Placing on record the above submission, while dismissing the Civil Miscellaneous Appeal No.3726 of 2010, as withdrawn, substantial questions of law raised are left open. No costs.

¶12

Sd/Assistant Registrar(CS IV)

¶13

//True Copy//

¶14

mvs.

¶15

https://hcservices.ecourts.gov.in/hcservices/

¶16

¶17

The Customs, Excise & Service Tax
Appellate Tribunal
South Zonal Bench
Chennai.

¶18

+1cc to Mr.K. Magesh, Advocate, S.R.No.33962
+1cc to Mr.M. Santharaman, Advocate, S.R.No.33526
UG(CO)
EU(12/07/2016)
Civil Miscellaneous Appeal No.3726 of 2010

¶19

https://hcservices.ecourts.gov.in/hcservices/

The Commissioner of v. M/S.J.M.C.Educational Trust

Case brief

What is this about?

What did the court decide?

The Commissioner of v. M/S.J.M.C.Educational Trust

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Cases cited

Statutes considered

Parties & counsel

Coram

Case details

Similar cases

M/s.Andavar Lathe Works, Vs The State of Tamil Nadu

The Commr. of I.T Vs George Oakes Ltd.

The Commissioner of I.T Vs Iwl India Ltd.

Indian oil Corporation Limited Vs The Deputy Commissioner

The Commissioner of Central Vs M/S Trichy Institute of

The Commissioner of Central Vs M/S Jmc Educational Trust