Apex court dismissed a writ petition by Uma Shankar Alloys Limited as infructuous. The case sought writ relief against Central Excise authorities regarding demands under a Rule 96 ZO provision.
Petition dismissed as infructuous.
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IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 11.01.2021
CORAM:
THE HONOURABLE MR.JUSTICE C.SARAVANAN
W.P.No.20063 of 2010
and
M.P.No.1 of 2010
M/s.Uma Shankar Alloys Limited,
Rep by its Executive Director, Muthukrishnan, No.39, SIPCOT Industrial Complex, Phase II, Hosur – 635 109. Krishnagiri District.
... Petitioner Vs.
1.The Commissioner of Central Excise, Chennai III Commissionerate, Chennai – 600 034.
2.The Assistant Commissioner of Central Excise, Hosur I Division, Thally Road, Hosur, Krishnagiri District.
... Respondents
Prayer: Writ Petition is filed under Article 226 of the Constitution of India praying for the issuance of Writ of Mandamus, forbearing the respondents, their subordinate Officers, from demanding any amount relating to the period between 01.09.1997 to 31.03.2000 under Rule 96 ZO of erstwhile Central Excise Rules, which does not survive in view of ''omission'' of parent provision, Section 3-A in Central Excise Act with effect from 11.05.2001 by Finance Act, 2001.
For Petitioner : Mr.Mullai for Mr.K.Jayachandran For Respondents: Mr.A.P.Srinivas Senior Standing Counsel
The learned counsel for the petitioner submits that the Writ Petition has become infructuous.
2.Recording the same, this Writ Petition is dismissed as infructuous. No costs. Consequently, connected Miscellaneous Petition is closed.
Sd/-
Assistant Registrar
//True Copy//
Sub Assistant Registrar
jas
To
1.The Commissioner of Central Excise,
Chennai III Commissionerate,
Chennai – 600 034.
2.The Assistant Commissioner of Central Excise,
Hosur I Division, Thally Road,
Hosur, Krishnagiri District.
+1 cc to M/s.A.P.Srinivas, Advocate Sr.No. 1563
W.P.No.20063 of 2010
and
M.P.No.1 of 2010
CP(CO)
RMP(19/02/2021)
Uma Shankar Alloys Limited
Commissioner of Central Excise
Assistant Commissioner of Central Excise
C. Saravanan
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
