Dismissed¶42

Kansai Nerolacl Paints Ltd., v. the Asst Commissioner of

Madras HC4 Apr 2025WP/12281/2002

Case brief

AI extract

What is this about?

Madras High Court; 04-04-2025; WP Nos. 12281 & 12282 of 2002; Kansai Nerolacl Paints Ltd.; Goodlass Nerolacl Paints Ltd.; dismissal for non-prosecution; petitioner absent; caption 'for dismissal'; no costs; Order No.48/2001; Assistant Commissioner Central Excise Chrompet Division; Rule 57AB(1b); Rule 57AB(1C); Central Excise Rules 1944; Central Excise Act; Article 226; Article 265; Notification No.27/2000 C.E (N.T); Notification No.6/2001; neutral citation 2025:MHC:911.

What did the court decide?

The writ petitions were dismissed for non-prosecution, the petitioner having been absent on 27.03.2025 and again when the matters were listed under the caption 'for dismissal' on 04-04-2025; no costs were awarded. The substantive prayers were not adjudicated. ¶42

Kansai Nerolacl Paints Ltd., Vs the Asst… — Writ and Judicial Review | Madras HC (2025)

¶1

2025:MHC:911

¶2

WP No. 12281 of 2002

¶3

IN THE HIGH COURT OF JUDICATURE AT MADRAS

¶4

DATED: 04-04-2025

¶5

CORAM

¶6

THE HONOURABLE DR JUSTICE ANITA SUMANTH AND

¶7

THE HONOURABLE MR.JUSTICE C.KUMARAPPAN

¶8

WP No. 12281 of 2002 AND

¶9

WP NO. 12282 OF 2002

¶10

Kansai Nerolacl Paints Ltd., 142, Thiruporur High Road, Perungudi,Chennai.96.

¶11

Petitioner(s)

¶12

¶13

The Asst Commissioner Of Central Excise, Chrompet Division, Chennai.18.

¶14

2.The Commissioner Of Central Excise (appelas), 121, Mahatma Gnadhi Salai, Chennai.34.

¶15

3.The Secretary To Govt Of India Dept Of Revenue, Ministry Of Finance, New Delhi.

¶16

Respondent(s)

¶17

WP No. 12282 of 2002

¶18

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

¶19

WP No. 12281 of 2002

¶20

Goodlass Nerolacl Paints Ltd., 142, Thiruporur High Road, Perungudi, Chennai.96.

¶21

Petitioner(s)

¶22

Vs 1. The Asst Commissioner Of Central Excise, Chrompet Division, Chennai.18. 2.The Commissioner Of Central Excise (appelas), 121, Mahatma Gnadhi Salai, Chennai.34.

¶23

3.The Secretary To Govt Of India Dept Of Revenue, Ministry Of Finance, New Delhi.

¶24

Respondent(s)

¶25

WP No. 12281 of 2002

¶26

PRAYER

¶27

To issue a Writ of Certiorari, of any other appropriate Writ, Order, or Direction under Article 226 of the4 Constitution of India, quashing the orders of the 1st respondent herein, in Order No.48/2001 dated 22.12.001, or pass such further or other orders, as may deemed fit and proper, in the circumstances of the case and thus render justice.

¶28

WP No. 12282 of 2002

¶29

PRAYER

¶30

To issue a Writ of Declaration,or any other appropriate Writ, Order or direction under article 226 of the Constitution of India, declaring Rule 57AB(1b), inserted by Notification No.27/2000 C.E (N.T) dated 31.03.2000, and Rule 57AB(1C), inserted by Notification No.6/2001 dated 1.3.2001, of the Central Excise Rules, 1944, as ultra vires and repugnant to the Central Excise Act.

¶31

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

¶32

WP No. 12281 of 2002

¶33

1944, and violative of Article 265 of the Constitution of India, in relation to the levy of duty of Excise on inputs cleared, in so far as the petitioner is concerned, or pass such further or other orders, as may be deemed fit and proper in the circumstances of the case, and thus render justice.

¶34

WP Nos. 12281 & 12282 of 2002

¶35

For Petitioner(s): No Appearance For The Petitioner

¶36

For Respondent(s): No Appearance For The Respondents

¶37

COMMON ORDER

¶38

(Order of the Court was made by Anita Sumanth J.)

¶39

This matter had come up for hearing on 27.03.2025 when the petitioner