Writ Appeal dismissed as withdrawn by the appellants having filed a letter seeking withdrawal. No substantive legal principles examined.
Writ Appeal dismissed as withdrawn.
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 : 21.02.2022
CORAM
THE HONOURABLE MR. JUSTICE R. MAHADEVAN AND THE HONOURABLE MR. JUSTICE J. SATHYA NARAYANA PRASAD
Writ Appeal No. 1728 of 2012 and M.P.No.1 of 2012
1.Union of India, Rep by the Secretary, Ministry of Finance, Government of India, North Block, New Delhi – 110 001.
2.The Central Board of Excise & Customs, Ministry of Finance, Government of India, North Block, New Delhi – 110 001.
Versus
M/s. Kasturi & Sons Ltd, “Kasturi Buildings”, Nos.869 & 860, Anna Salai, Chennai – 600 002. ... Respondent/Petitioner
Appeal filed under Clause 15 of the Letters Patent to set aside the order of this court dated 24.02.2011 passed in W.P.No. 5534 of 2006.
Prayer in W.P.No.5534 of 2006:
Writ Petition filed under Article 226 of the Constitution fo India praying for issuance of a Writ of Declaration as stated therein Writ of declaration to declare the impugned circular No.81/2/2005-ST dated 07.10.2005 (F.No.354/132/205/05-TRU)
issued by the second respondent herein as being ultra vires section 83 of Finance Act 1994 read with sections 37B & 65(19) of Central Excise Act 1944 as well as Articles 14 19(1)(g) and 265 of the Constitution of India in so far as the petitioner is concerned.
For Appellants : M/s.Hema Muralikrishna
Senior Panel Counsel
For Respondent : Mr. T.R.Ramesh
J U D G M E N T
(Judgment of the court was delivered by R. MAHADEVAN, J.)
Today, this writ appeal is listed under the caption “for withdrawal” based on the letter given by the appellant Department dated 02.09.2021. The learned counsel appearing for the appellants also seeks permission of this Court to withdraw this appeal, when the matter is called.
2.In view of the submission so made by the learned counsel for the appellants, the writ appeal is dismissed as withdrawn. No costs. Consequently, the connected miscellaneous petition is closed.
SD/-
ASSISTANT REGISTRAR
// TRUE COPY //
SUB ASSISTANT REGISTRAR
msr
To
1.The Secretary,
Union of India, Ministry of Finance, Government of India, North Block, New Delhi – 110 001.
+1cc to M/s.Hema Muralikrishnan, Advocate Sr.11357
Writ Appeal No. 1728 of 2012 & M.P.No.1 of 2012
cp[co] srg 08/03/2022
Union of India
M/s. Kasturi & Sons Ltd
R. MAHADEVAN
J. SATHYA NARAYANA PRASAD
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
