The petitioner sought withdrawal of two writ petitions challenging financial demands under the Finance Act, 1994. The court recorded the submission and dismissed the writ petitions as withdrawn, consequently closing the connected miscellaneous powers.
Writ petitions dismissed as withdrawn; connected miscellaneous petitions closed.
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 : 09.03.2020
CORAM:
THE HON'BLE Mr. JUSTICE R.MAHADEVAN
Writ Petition Nos.23926 & 23927 of 2010 & M.P.Nos.1 & 2 of 2010
M/s. Annamalayar Tyre Retreading Company (P) Ltd. No.390 Vivekananda Road,
Narayanavalasu, Erode 638 011 ...Petitioner in both W.Ps.
Commissioner of Customs and Central Excie, No.1 Foulk's Compound, Annai Medu,
Salem 636 001 ...Respondent in both W.Ps.
Prayer in W.P.No.23926 of 2010:Writ Petition filed Article
226 of the Constitution of India praying for the issuance of the Writ of Certiorari to call for the records of the case relating to Order in Original No.2/2010 (Commissioner) dt.31.5.2010 passed by respondent and to quash the same so far as it relates to confirmation of demand of Rs.21,21,613/- imposition of amounts of penalty under Sections 77 and 78 of Finance Act 1994 and demand of interest under Section 75.
Prayer in W.P.No.23927 of 2010:Writ Petition filed Article 226 of the Constitution of India praying for the issuance of the Writ of Declaration declaring that the Service Tax Provision under Section 65(64) of Finance Act 1994 is not applicable to the petitioner activity of Retreading of tyres and to hold that levy of Service Tax cannot be made on the activity of Retreading Tyres carried out by petitioner.
For Petitioner(in both W.Ps.) : Mr. T.Ramesh
For Respondent(in both W.Ps.) : Mr. A.P.Srinivas, Sr. Standing Counsel.
C O M M O N O R D E R
The learned counsel for the petitioner seeks permission of this Court to withdraw these Writ Petitions. The learned counsel has also made endorsements in the Court bundle today to that effect.
Sd/-
Assistant Registrar
//True Copy//
Sub Assistant Registrar
srk
To
1.The Commissioner of Customs and Central Excise,
No.1, Foulk's Compound,
Anna Medu,
Salem 636 001.
W.P.Nos.23926 & 23927 of 2010
& M.P.Nos.1 and 2 of 2010
GJ(CO)
RN(05/06/2020)
M/s. Annamalayar Tyre Retreading Company (P) Ltd.
Commissioner of Customs and Central Excise
R. Mahadevan
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
