The Revenue petitioned to quash an order granting deemed credit. The petitioner sought withdrawal based on low tax effect under a court circular. The court dismissed the case on that ground, leaving the legal question unanswered conditionally.
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 : 07.1.2021
Coram :
The Honourable Mr.Justice T.S.SIVAGNANAM
and
The Honourable Ms.Justice R.N.MANJULA
Referred Case No.2 of 2008
The Commissioner of Central Excise Coimbatore ...Petitioner Vs
1.The Customs, Excise & Gold (Control) Appellate Tribunal, South Zonal Bench, Chennai.
2.M/s.Sri Ganesa Steels ...Respondents
REFERRED CASE under Section 35H(4) of the Central Excise Act, 1944 against Final Order No.81/1999 dated 09.9.1999 on the file of the Customs, Excise and Gold (Control) Appellate Tribunal, South Zonal Bench, Chennai.
For Petitioner : Mr.A.P.Srinivas, SSC
Judgment was delivered by T.S.SIVAGNANAM,J
We have heard the learned Senior Standing Counsel for the petitioner.
“Whether the Tribunal is correct in extending the deemed credit benefit to an unit availing Notification No.1/93 even after crossing the value of clearances of their goods of Rs.75 lakhs as they and paying full
1/2
rate of duty ?”
Sd/-
Asst.Registrar (CS VI)
/true copy/
Sub Asst. Registrar
RS
To
1.The Customs, Excise and Gold (Control) Appellate Tribunal,
South Zonal Bench, Chennai.
2.The Commissioner of Central Excise
Coimbatore
R.C.No.2 of 2008
KJ(CO)
NRA(03/02/2021)
2/2
1 issue framed by the court
Whether the Tribunal was correct in extending the deemed credit benefit to an unit availing Notification No.1/93 even after crossing the value of clearances of their goods of Rs.75 lakhs as they and p
1 provisions across 1 enactments
The Commissioner of Central Excise Coimbatore
The Customs, Excise & Gold (Control) Appellate Tribunal, South Zonal Bench, Chennai
M/s.Sri Ganesa Steels
T.S.SIVAGNANAM
R.N.MANJULA
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
