Disposed

Bharat Heavy Electricals Ltd. v. The Commissioner of central Excise

Madras HC9 Jun 2023WP/701/2023

Case brief

AI extract

What is this about?

The High Court of Madras held that since the Assessing Authorities terminated the proceedings under the impugned show cause notices via Orders-in-original, no further adjudication was pending. Consequently, the writ petitions filed under Article 226 were closed with no costs.

What did the court decide?

Writ Petitions and connected Miscellaneous Petitions closed. No costs.

Bharat Heavy Electricals Ltd. Vs The Commissioner of… — Company and Corporate | Madras HC (2023)

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W.P.Nos.701 & 710 of 2023

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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Dated: 09.06.2023

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CORAM

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THE HONOURABLE DR. JUSTICE ANITA SUMANTH

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W.P.Nos.701 & 710 of 2023

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and

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WMP Nos.639 & 647 of 2023

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Bharat Heavy Electricals Ltd., Represented by its General Manager/Finance K.G.Vijayalakshmi Boiler Auxiliary Plant, Indira Gandhi Industrial Complex, Ranipet, Tamil Nadu - 632 406

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... Petitioner in both WPs

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1.The Commissioner of Central Excise, Chennai III, Commissionerate, 26/1, Mahatma Gandhi Road, Nungambakkam, Chennai-600 034.

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2.The Assistant Commissioner of GST and Central Excise, Ranipet Division, No.161/1, SIPCOT Industrial Complex, Netaji Nagar, Ranipet, Tamil Nadu - 632 403.

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3.The Commissioner of GST and Central Excise, Chennai III, Commissionerate, 26/1, Mahatma Gandhi Road, Nungambakkam, Chennai-600 034.

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... Respondents in both WPs

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https://www.mhc.tn.gov.in/judis

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W.P.Nos.701 & 710 of 2023

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PRAYER in WP.No.701 of 2023: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari calling for the records relating to the Impugned Show Cause Notice No.02/2013, C.No.V/15/84/54/2012 C.Ex-Adj. III, dated 16.01.2013 issued by the 1st Respondent and quash the same.

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PRAYER in WP.No.710 of 2023: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari calling for the records relating to the Impugned Show Cause Notice No.40/2011, C.No.V/15/84/46/2011 C.Ex-Adj. III, dated 03.11.2011 issued by the 1st Respondent and quash the same.

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(In both WPs) For Petitioner : Mr.A.Lawrence

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For Respondents : Mr.T.Ramesh Kutty Senior Panel Counsel

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COMMON ORDER

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Both learned counsel would submit that pending Writ Petitions, the impugned proceedings were continued by the respondent Assessing Authorities that have culminated in Orders-in-original dated 25.01.2023 and 23.05.2023, whereunder, the Commissioner of GST and Central Excise has dropped the proceedings initiated under impugned show cause notices bearing Nos.40/2011 dated 03.11.2011 and 2/2013 dated 16.01.2023. A copy of orders dated 25.01.2023 and 23.05.2023 are placed on file.

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https://www.mhc.tn.gov.in/judis

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W.P.Nos.701 & 710 of 2023

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Recording the aforesaid position and as there is nothing further

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survives in these matters, the Writ Petitions and the connected Miscellaneous

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Petitions are closed. No costs.

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09.06.2023

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Index : Yes / No Speaking Order Neutral citation:Yes/No sl

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1.The Commissioner of Central Excise, Chennai III, Commissionerate, 26/1, Mahatma Gandhi Road, Nungambakkam, Chennai-600 034.

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2.The Assistant Commissioner of GST and Central Excise, Ranipet Division, No.161/1, SIPCOT Industrial Complex, Netaji Nagar, Ranipet, Tamil Nadu - 632 403.

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3.The Commissioner of GST and Central Excise, Chennai III, Commissionerate, 26/1, Mahatma Gandhi Road, Nungambakkam, Chennai-600 034.

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https://www.mhc.tn.gov.in/judis

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W.P.Nos.701 & 710 of 2023

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Dr.ANITA SUMANTH,J.

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W.P.Nos.701 & 710 of 2023 and WMP Nos.639 & 647 of 2023

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09.06.2023

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https://www.mhc.tn.gov.in/judis

Bharat Heavy Electricals Ltd. v. The Commissioner of central Excise

Case brief

What is this about?

What did the court decide?

Bharat Heavy Electricals Ltd. v. The Commissioner of central Excise

Case brief

What is this about?

What did the court decide?

What the court decided

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