In an appeal filed under Section 35G of the Central Excise Act, 1944, the High Court of Judicature at Madras, without finding a substantial question of law arising from the CESTAT's remand order, dismissed the appeal, confirming the lower tribunal's decision.
The appeal was dismissed, and there shall be no order as to costs.
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.
C.M.A.No.1253 of 2018
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 13.11.2024
CORAM :
THE HONOURABLE MR.JUSTICE R. SURESH KUMAR AND THE HONOURABLE MR.JUSTICE C. SARAVANAN
C.M.A.No.1253 of 2018
The Commissioner of Central Excise Puducherry Commissionerate No.1, Beach Road Puducherry – 605 001.
.. Appellant
Vs.
M/s. Coramandel Granite Pvt. Ltd. No.50/2, Mailam Road, Sedarapet Puducherry – 605 111. .. Respondent
Prayer: Appeal filed under Section 35G of the Central Excise Act, 1944, against the Final Order No.42090/2017 dated 18.09.2017 passed by the Customs, Excise and Service Tax Appellate Tribunal Chennai in Appeal No.C/240/2009-DB received by the appellant on 09.10.2017 against the Order-in-Original No.49/2009(C) dated 26.03.2009 passed by the Commissioner of Central Excise, Puducherry.
For the Appellant : Mr.Su.Srinivasan For the Respondent : Mr.S.Murugappan
Page 1 of 4
C.M.A.No.1253 of 2018
JUDGMENT
(Judgment of the Court was authored by R.SURESH KUMAR, J.) This appeal has been admitted on 09.03.2020 on the
following substantial question of law:-
“Whether the depreciation can be extended for
the purposes of determining the duty liability, in respect of both imported goods and indigenously procured goods in terms of Notification No.53/97CUS dated 03.06.1997 and 01/95-CE dated 04.01.1995, when the assessee has not sought de-bonding from the Development Commissioner”
Page 2 of 4
C.M.A.No.1253 of 2018
the CESTAT, this appeal is liable to be dismissed and accordingly, stands dismissed. There shall be no order as to costs. Consequently, C.M.P.No.10175 of 2018 is closed.
(R.S.K., J.) (C.S.N, J) 13.11.2024
Neutral Citation:Yes/No
drm
Page 3 of 4
C.M.A.No.1253 of 2018
R. SURESH KUMAR, J. AND C. SARAVANAN, J.
(drm)
C.M.A.No.1253 of 2018
13.11.2024
Page 4 of 4
1 issue framed by the court
Whether depreciation can be extended for determining duty liability for imported and indigenously procured goods without seeking de-bonding from the Development Commissioner in terms of Notifications
3 provisions across 3 enactments
The Commissioner of Central Excise Puducherry Commissionerate
M/s. Coramandel Granite Pvt. Ltd.
R. SURESH KUMAR
C. SARAVANAN
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
