M/S.Coromandel Fertilizers Ltd vs The Commissioner Of Central
2021 Latest Caselaw 16188 Mad

                                                                       CMA.Nos.641 & 642 of 2015



                                       In the High Court of Judicature at Madras

                                                  Dated : 09.8.2021

                                                       Coram :

                                     The Honourable Mr.Justice T.S.SIVAGNANAM

                                                         and

                              The Honourable Mr.Justice SATHI KUMAR SUKUMARA KURUP

                                   Civil Miscellaneous Appeal Nos.641 & 642 of 2015
                                               and MP.Nos.1 and 1 of 2015


                     M/s.Coromandel Fertilizers Ltd.,
                     Pesticides Division, Ranipet                            ...Appellant
                                                          Vs
                     The Commissioner of Central
                     Excise, Chennai III
                     Commissionerate, No.26/1,
                     Mahatma Gandhi Road,
                     Chennai-34                                              ...Respondent

APPEAL under Section 35G of the Central Excise Act against

common final order Nos.40207 and 40208 of 2014 dated 05.3.2014 on

the file of the Customs, Excise and Service Tax Appellate Tribunal,

South Zonal Bench, Chennai.

                                    For Appellant :        Mr.K.Magesh
                                    For Respondent :       Mr.Pramod Kumar Chopda


                                               COMMON JUDGMENT

(Judgment was delivered by T.S.SIVAGNANAM,J)

We have heard Mr.K.Magesh, learned counsel appearing for the

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

CMA.Nos.641 & 642 of 2015

appellant and Mr.T.Pramod Kumar Chopda, learned Senior Standing

Counsel appearing for the respondent.

2. The above appeals are directed against the common final

order Nos.40207 and 40208 of 2014 dated 05.3.2014 on the file of the

Customs, Excise and Service Tax Appellate Tribunal, South Zonal

Bench, Chennai.

3. The above appeals are admitted on 10.4.2015 on the

following substantial question of law :

“Whether the order of the Tribunal is right in rejecting the appeal filed by the appellant by simply following the Larger Bench decision in the case of Excel Rubber Ltd. Vs. Commissioner of Central Excise, Hyderabad in (2011) 268 ELT 419 (Tri-LB), which is inapplicable to the case on hand, as there has been a double adjustment in the present appeals?”

4. The learned counsel for the appellant seeks permission to

withdraw these appeals and to that extent, a written communication

has been sent.

https://www.mhc.tn.gov.in/judis/5. The said communication is placed on record. The above civil

CMA.Nos.641 & 642 of 2015

miscellaneous appeals are dismissed as withdrawn and the substantial

question of law framed is left open. No costs. Consequently, the

connected MPs are also dismissed.

09.8.2021 To

1.The Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai.

2.The Commissioner of Central Excise, Chennai III Commissionerate, No.26/1, Mahatma Gandhi Road, Chennai-34. RS

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

CMA.Nos.641 & 642 of 2015

T.S.SIVAGNANAM,J AND SATHI KUMAR SUKUMARA KURUP,J

RS

CMA.Nos.641 & 642 of 2015 and MP.Nos.1 and 1 of 2015

09.8.2021

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