Allowed

M/S.Ultimate Alloys (Pvt) Ltd. v. the Member (Central Excise)

Madras HC27 Aug 2019WP/4230/2010

Case brief

AI extract

What is this about?

This writ petition challenged an order of quashing proceedings under CENVAT Credit Rules. The Court held that since the underlying Notification relied upon for the impugned order was quashed by the Orissa High Court, the consequential impugned order could not sustain. The petition was allowed.

What did the court decide?

The impugned order dated 08.02.2010 passed by the 1st respondent is set aside. The Writ Petition is allowed. No costs. Connected miscellaneous petition is closed.

M/S.Ultimate Alloys (Pvt) Ltd. Vs the Member (Central… — Company and Corporate | Madras HC (2019)

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IN THE HIGH COURT OF JUDICATURE OF MADRAS

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DATED: 27.08.2019

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CORAM:

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THE HONOURABLE MR. JUSTICE M.S. RAMESH

W.P.No.4230 of 2010

and

M.P.No.1 of 2010

M/s.Ultimate Alloys (Pvt) Ltd.,

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Rep. by its Director P.Balasubramaniam,

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S.F.No.138/1-A,B,C, Kannampalayam Village, Trichy Road, Sulur, Coimbatore.

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...Petitioner

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The Member (Central Excise),

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Central Board of Excise and Customs, Dept. of Revenue, Ministry of Finance,

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Govt. of India, New Delhi.

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The Chief Commissioner of Central Excise,

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6/7, A.T.D. Street, Race Course, Coimbatore - 641018.

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The Commissioner of Central Excise,

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6/7, A.T.D. Street, Race Course, Coimbatore - 641018.

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The Additional Commissioner of Central Excise,

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6/7, A.T.D. Street, Race Course, Coimbatore - 641018.

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The Joint Commissioner of Central Excise (CC),

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6/7, A.T.D. Street, Race Course, Coimbatore - 641018. ...Respondents

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PRAYER: Writ Petition filed under Article 226 of the Constitution of India, praying to issue a writ of Certiorari, to call for the records relating to the proceedings of the 1^st respondent 07/2010-M/(CX)/DA dated 08.02.2010 and quash the same.

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For Petitioner : Mr.S.Ravee Kumar

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

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For Respondents: Mr.P.Rajkumar Jhabakh

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O R D E R

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When a Show Cause Notice was issued on 23.01.2009 proposing recovery and penalty under Rule 14 and 15 of CENVAT Credit Rules, the petitioner had filed his objections with a request for cross examination. In these circumstances, an order came to be passed by the 4^th respondent herein based on the restrictions imposed in Notification No.32/2006 dated 30.12.2006. As against the same, the petitioner had filed an appeal before the CESTAT. The petitioner's appeal came to be allowed and the order of the 4^th respondent was set aside.

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Apart from this aspect, it is now brought to the notice of the Court by the learned counsel for the petitioner that when the aforesaid Notification dated 30.12.2006 was challenged before the Orissa High Court in W.P.No.16132 of 2010, the Notification itself came to be quashed, by an order dated 13.04.2011. In these circumstances, the petitioner cannot have any further grievances, since the final order as well as the Notification relied upon in the final order have already been set aside.

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The order impugned in the present writ petition is a consequential order passed pursuant to the order of the 4^th respondent. In view of these developments referred above, the impugned order itself cannot be sustained. Hence, the impugned order dated 08.02.2010 passed by the 1^st respondent is set aside.

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Accordingly, the Writ Petition stands allowed. No costs. Consequently, connected miscellaneous petition is closed.

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s/d-

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Assistant Registrar(CS V)

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True Copy

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Sub-Assistant Registrar

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hvk

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The Member (Central Excise),

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Central Board of Excise and Customs, Dept. of Revenue, Ministry of Finance, Govt. of India, New Delhi.

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The Chief Commissioner of Central Excise,

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6/7, A.T.D. Street, Race Course,

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Coimbatore - 641018.

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

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The Commissioner of Central Excise,

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6/7, A.T.D. Street, Race Course, Coimbatore - 641018.

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The Additional Commissioner of Central Excise,

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6/7, A.T.D. Street, Race Course, Coimbatore - 641018.

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The Joint Commissioner of Central Excise (CC),

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6/7, A.T.D. Street, Race Course, Coimbatore – 641018.

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W.P.No.4230 of 2010
and
M.P.No.1 of 2010
PPA(CO)
SP(23/09/2019)

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

M/S.Ultimate Alloys (Pvt) Ltd. v. the Member (Central Excise)

Case brief

What is this about?

What did the court decide?

M/S.Ultimate Alloys (Pvt) Ltd. v. the Member (Central Excise)

Case brief

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What did the court decide?

What the court decided

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