Petitioner challenged Central Excise order demanding payment, contending violation of natural justice due to lack of show cause notice. Court set aside order allowing liberty to issue notice.
Impugned order dated 30.12.2015 set aside; liberty granted to jurisdictional authority to issue show cause notice for adjudication on merits.
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 JUDICATURE AT MADRAS
DATED : 15.03.2016
CORAM
THE Hon'ble Mr.JUSTICE M. DURAISWAMY
W.P.No.1137 of 2016
and
WMP No.871 of 2016
M/s Premier Optical Pvt Ltd
rep by its Director, No.80, G N Chetty Road, T. Nagar, Chennai – 600 017
.... Petitioner vs 1. Commissioner of Central Excise Chennai II Central Excise Commissionerate, New No.692, MHU Complex, Anna Salai, Chennai 2
Writ Petition filed under Article 226 of the Constitution of India praying this Court to issue a Writ of Certiorarified Mandamus to call for the records of the second respondent culminating in his Order C.No.IV/16/05/2015-HPU dated 30.12.2015 quash the same and direct the respondents not to enforce the impugned order issued by the second respondent.
For petitioner : M/s Maithili Associates
For respondents : Mr.A.P. Srinivas Standing Counsel
ORDER
The petitioner has filed the above writ petition to issue a Writ of Certiorarified Mandamus to call for the records of the second respondent in his Order C.No.IV/16/05/2015-HPU dated 30.12.2015 and quash the same and direct the respondents not to enforce the impugned order issued by the second respondent.
petitioner. With this observation, the writ petition is disposed of. No costs. Consequently, connected MP is closed.
Sd/Asst.Registrar (CS VII )
/true copy/
Sub Asst. Registrar
sr
To
1. Commissioner of Central Excise
Chennai II Central Excise Commissionerate,
New No.692, MHU Complex,
Anna Salai,
Chennai
2. The Assistant Commissioner (Prevention Cell),
Chennai II Central Excise Commissionerate,
New No.692 MHU Complex,
Anna Salai,
Chennai
3. The Superintendent of Central Excise,
Chennai – II Commissionerate,
New No.692 MHU Complex,
Anna Salai,
Chennai
1 cc to M/s. L. Malathi Associates, Advocate, Sr. 16395
1 cc to Mr.A.P. Srinivas, Standing Counsel, Sr. 16534
W.P.No.1137 of 2016
KGK (CO)
kk 23/3
1 issue framed by the court
Whether impugned order demands payment sum amounting without issuing show-cause notice and without hearing to petitioner liable set-aside.
M/s Premier Optical Pvt Ltd
Commissioner of Central Excise Chennai II
The Assistant Commissioner (Prevention Cell), Chennai II
The Superintendent of Central Excise, Chennai – II
M. Duraismamy
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
