A writ petition seeking relief on duty and interest demands was dismissed on the ground that the impugned order effected a release of goods, rendering the matter final. The connected W.P.M.P. was consequently closed.
None granted; writ petition dismissed as matter attained finality; connected W.P.M.P. 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: 06.03.2020 CORAM:
THE HON'BLE Mr. JUSTICE R.MAHADEVAN
Writ Petition No.24443 of 2004 & W.P.M.P.No.1648 of 2007
M/s. Marshals' Power & Telecom (I) Ltd. (Formerly Marshalls Power & Commn. (I) Ltd.) Regd. Office at 21/3 Mylam Road, Sedarapet, Pondicherry 605 111 ... Petitioner
Prayer:Writ Petition filed under Article 226 of the Constitution of India praying for the issuance of a Writ of Mandamus to direct the first respondent to release the Capital Goods for which the duty with exorbitant rate of interest as demanded has already been paid by the petitioner and thereby permitting the petitioner to remove and relocate the Capital Goods and also permit the sale of the scrap materials under escrow management and also by directing the first respondent to completely waive the claim, panel charges / interest demanded from the petitioner.
The learned counsel for the petitioner, at the outset, submitted that the subject matter in dispute, in this writ petition, is release of the Capital Goods; pursuant to the impugned order, the goods have been released and the matter had attained finality.
Sd/--
Asst.Registrar (CS-VI)
/true copy/
Sub Asst. Registrar
srk
To
1. The Deputy Commissioner of Central Excise,
Central; Excise Division, Range – III, Pondicherry 605 001
2. The Asst. Commissioner of Central Excise,
Central Excise Division, Range – III, Pondicherry 605 001
+ one CC to M/s.Hema Murali Krishnan,Advocate (SR.20257/2020)
W.P.No.24443 of 2004
& W.P.M.P.No.1648 of 2007
AK - C.O.
MRP - 4 copies
M/s. Marshals' Power & Telecom (I) Ltd.
The Deputy Commissioner of Central Excise
The Asst. Commissioner of Central Excise
R. Mahadevan
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
