M/S Agrawal Colour Photo ... vs The Assistant Commissioner Of ...
2022 Latest Caselaw 12726 MP

                                                         1
                          IN    THE      HIGH      COURT OF MADHYA                  PRADESH
                                                    AT JABALPUR
                                                    BEFORE
                                      HON'BLE SHRI JUSTICE RAVI MALIMATH,
                                                 CHIEF JUSTICE
                                                       &
                                      HON'BLE SHRI JUSTICE VISHAL MISHRA
                                          ON THE 22 nd OF SEPTEMBER, 2022
                                            WRIT PETITION No. 7178 of 2006

                          BETWEEN:-
                          M/S AGRAWAL COLOUR         PHOTO INDUSTRIES,
                          THROUGH MANAGING PARTNER RAM CHANDRA
                          AGRAWAL, S/O LATE R.P. AGRAWAL, AGED ABOUT 65
                          YEARS, R/O 2213, WRIGHT TOWN, JABALPUR (MADHYA
                          PRADESH)

                                                                                  .....PETITIONER
                          (BY SHRI MUKESH AGRAWAL - ADVOCATE)

                          AND
                          1.    THE ASSISTANT COMMISSIONER OF CUSTOMS &
                                CENTRAL    EXCISE,  JABALPUR    DIVISION,
                                JABALPUR (MADHYA PRADESH)

                          2.    THE COMMISSIONER [APPEALS] CUSTOMS AND
                                CENTRAL EXCISE ZONE-II, M.P. NAGAR, BHOPAL
                                (MADHYA PRADESH)

                          3.    THE CENTRAL BOARD OF EXCISE & CUSTOMS,
                                NORTH BLOCK, NEW DELHI.

                          4.    UNION OF INDIA, THROUGH ITS SECRETARY,
                                MINISTRY OF FINANCE, NORTH BLOCK, NEW
                                DELHI.

                                                                                .....RESPONDENTS


                                This petition coming on for hearing this day, Hon'ble Shri Justice
                          Ravi Malimath, Chief Justice passed the following:
Signature Not Verified
Signed by: MOHD IRFAN
SIDDIQUI
Signing time: 9/24/2022
11:11:12 AM
                                                                2
                                                                ORDER

By the order dated 25.06.2019, the submission of the learned counsel for the petitioner was placed on record that the matter is covered by the judgment of the Hon'ble Supreme Court in the case of Safety Retreading Company Private Limited vs. Commissioner of Central Excise, Salem reported in (2017) 3 SCC 640. The respondents took time to verify the same. Even as on date, there is no reply by the respondents. None is representing them also. Therefore, we do not find any ground not to accept the said submission.

Consequently, the petition is disposed off in terms of the judgment of the Hon'ble Supreme Court in the case of Safety Retreading Company Private

Limited vs. Commissioner of Central Excise, Salem reported in (2017) 3 SCC

(RAVI MALIMATH) (VISHAL MISHRA) CHIEF JUSTICE JUDGE irfan

Signature Not Verified Signed by: MOHD IRFAN SIDDIQUI Signing time: 9/24/2022 11:11:12 AM