Disposed

M/S Swathi Organics and v. the Superintendent of

Madras HC7 Jan 2019WP/48191/2006

Case brief

AI extract

What is this about?

In two writ petitions challenging the classification of micronutrient fertilizers under Chapter 29 of Central Excise Tariff, the court directed respondents to issue a No Objection Certificate for the release of the Bank Guarantee filed by the petitioners. The substantive grounds raised for prohibiting such classification were held not to require further adjudication, leading to the closure of the

What did the court decide?

Direction to issue necessary letters/orders for releasing the Bank Guarantee; no further adjudication on grounds raised.

M/S Swathi Organics and Vs the Superintendent of — Service and Employment | Madras HC (2019)

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IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 07.01.2019

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CORAM THE HONOURABLE MR.JUSTICE S.M.SUBRAMANIAM

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W.P.Nos.48191 and 48192 of 2006 and M.P.Nos.1 and 1 of 2006

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W.P.No.48191 of 2006

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M/s.Swathi Organics & Specialties Pvt. Ltd. A-35-36, Industrial Estate Mettupalayam, Pondicherry 6 Rep. by its Managing Director. ... Petitioner Vs. 1.The Superintendent of Central Excise, Headquarters Preventive Unit, Central Excise Commissionerate, Pondicherry. 2.The Deputy Commissioner of Central Excise, Division II, Azeez Nagar, Pondicherry. 3.The Commissioner of Central Excise, Central Excise Commissionerate, Pondicherry. ... Respondents Petition filed under Article 226 of the Constitution of India praying for issuance of Writ of Mandamus, directing the respondents to forbear from classifying the micronutrients fertilizers under Chapter 29 of Central Excise Tariff without following the procedures established by law.

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W.P.No.48192 of 2006

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M/s.Ciba Speciality Chemicals (I) Ltd., Represented by Mr.Jim Easow, Senior Manager Legal, Off Aarey Road, Goregaon East, Mumbai - 400 063. ... Petitioner Vs.

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1.The Superintendent of Central Excise, Headquarters Preventive Unit, Central Excise Commissionerate, Pondicherry.

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

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2.The Commissioner of Central Excise, Central Excise Commissionerate, Pondicherry. ... Respondents

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Petition filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorarified Mandamus, to call for the records and quash the order of detention in mahazar dated 29.11.2006 of the first respondent and consequently to forbear the respondents from classifying the goods under Chapter 29.

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For Petitioner
in both W.Ps. : Mr.S.S.Radhakrishnan
For Respondents
in both W.Ps. : Mr.A.P.Srinivas
SCGSC
******
COMMON ORDER

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The relief sought for in the present writ petitions is for a direction to forbear the respondent from classifying the micronutrients fertilizers under Chapter 29 of Central Excise Tariff without following the procedures established by law.

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2.The learned Senior Central Government Standing Counsel states that the goods were already classified by the competent authority, adjudication orders were also passed, the petitioner preferred an appeal and the issues raised in the present writ petitions were also adjudicated and therefore, the cause of action initially raised become vanished.

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3.The learned counsel for the petitioner states that pursuant to the interim order passed in the present writ petitions, the petitioner has furnished a Bank Guarantee and for release of Bank Guarantee, the respondents have to issue necessary no objection letter to the bank in this regard.

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4.Accordingly, the respondents are directed to issue necessary letters/orders for the purpose of releasing the Bank Guarantee if the petitioner files an application in this regard before the competent authority. In respect of the grounds raised in the present writ petitions, no further adjudication is required.

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

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5.In the result, the writ petitions stand closed. Consequently, connected miscellaneous petitions are closed. However, there shall be no order as to costs.

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Sd/-
Assistant Registrar
//True Copy//
Sub Assistant Registrar
cse
To
1.The Superintendent of Central Excise,
Headquarters Preventive Unit,
Central Excise Commissionerate,
Pondicherry.
2.The Deputy Commissioner of Central Excise,
Division II,
Azeez Nagar, Pondicherry.
3.The Commissioner of Central Excise,
Central Excise Commissionerate,
Pondicherry.
+1cc to Mr.A.P.Srinivas, Advocate, S.R.No.1581
+2ccs to Mr.Hari Radhakrishnan, Advocate, S.R.No.1958 & 1959
W.P.Nos.48191 and 48192 of 2006
and M.P.Nos.1 and 1 of 2006
RR(CO)
rrs 05/02/2019

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

M/S Swathi Organics and v. the Superintendent of

Case brief

What is this about?

What did the court decide?

M/S Swathi Organics and v. the Superintendent of

Case brief

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