Appeal dismissed upholding the refusal to issue general instructions for product classification under Section 37-B. The Court held that such orders are case-specific and the Assessing Officer should deal with the classification error in the pending proceedings.
The writ petition and connected miscellaneous petition were dismissed.
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: 08.06.2017
Coram
The Honourable Mr.JUSTICE RAJIV SHAKDHER and The Honourable Mr.JUSTICE R.SURESH KUMAR
Writ Appeal No.87 of 2017 and C.M.P.No.1425 of 2017
V.Ramasamy Naidu & Brothers rep. by its Partner V.Ramasamy No.8/98, Mettu Street, Ulipuram Post, Gangavalli Taluk, Salem District.
... Appellant/Petitioner
Vs.
... Respondents/Respondent
APPEAL under Clause 15 of the Letters Patent against the order dated 23.11.2016 passed in W.P.No.41020 of 2016 on the file of this Court.
Petition under Article 226 of the constitution of India praying for the issuance of a Writ of certiorarified mandamus to call for the entire records relating to the proceedings of the 3rd respondent herein in C.No.V/15/19/78/2016-C Ex Adi dated 23.09.2016, quash the same and direct the 2nd respondent herein to issue appropriate instructions under section 37B of the Central Excise Act, 1944 on the application dated 19.07.2016 of the petitioner herein.
For Appellant : Mr.L.Chandrakumar For Respondents: Ms.Hema Muralikrishnan
J U D G M E N T
(Judgment of the Court was delivered by RAJIV SHAKDHER,J.)
direction, issued in a particular case. In any event, the appellant has taken the defence, in reply to the SCN, with regard to the error in the classification of the product, manufactured by it and, therefore, the concerned Assessing Officer, who has the necessary jurisdiction, will deal with this aspect of the matter.
Sd/-
Assistant Registrar
//True Copy//
Sub Assistant Registrar
sl
To
1. Secretary to Government,
Government of India,
Ministry of Finance, Department Revenue,
North Block, New Delhi - 1.
2. The Chairman, Central Board of Excise and Customs
North Block,
New Delhi - 1.
Writ Appeal No.87 of 2017 and C.M.P.No.1425 of 2017
RSI(CO) RS(22/06/2017)
2 issues framed by the court
Whether the Board can issue general instructions for the uniformity of classification when a specific representation is pending.
Whether the appellant is entitled to directions for disposal of its representation under Section 37-B.
1 provisions across 1 enactments
V.Ramasamy Naidu & Brothers rep. by its Partner V.Ramasamy
Government of India rep. by its Secretary to Government
Central Board of Excise and Customs rep. by its Chairman
Assistant Commissioner of Central Excise
RAJIV SHAKDHER
R. SURESH KUMAR
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
