Madras High Court
M/S.The India Cements Ltd vs The Customs on 17 February, 2021
C.M.A.No.312 of 2010
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 17.02.2021
CORAM
THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM
and
THE HONOURABLE MS.JUSTICE R.N.MANJULA
C.M.A.No.312 of 2010
and
M.P.Nos.1, 2, 3 & 4 of 2010
M/s.The India Cements Ltd.,
Sankar Nagar-627 357,
Tirunelveli District. .. Appellant
-vs-
1.The Customs, Excise and Service Tax
Appellate Tribunal, South Zonal Bench,
Chennai, Shastri Bhavan Annex,
Haddows Road, Chennai-600 034.
2.The Commissioner of Central Excise,
121, Nungambakkam High Road,
Nungambakkam, Chennai-600 034.
3.The Commissioner of Central Excise,
ADT Street, Race Course,
Coimbatore-641 018.
4.The Commissioner of Central Excise,
Bibilkulam, Madurai-625 002. .. Respondents
1/4
http://www.judis.nic.in
C.M.A.No.312 of 2010
Appeal under Section 35G of the Central Excise Act, 1944 against the
common order dated 25.08.2006 made in Final Order Nos.791 to 797 of
2006 on the file of the Customs, Excise and Service Tax Appellate Tribunal,
South Zonal Bench, Chennai.
For Appellant : Mr.R.Anish Kumar
For Respondents : R1 – Tribunal
: RR2 to 4 – Mr.A.P.Srinivas,
Senior Standing Counsel
******
JUDGMENT
(Judgment of the Court was delivered by T.S.Sivagnanam, J.)
This appeal, by the appellant/assessee, filed under Section 35G of the
Central Excise Act, 1944, is directed against the common order dated
25.08.2006, made in Final Order Nos.791 to 797 of 2006 on the file of the
Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench,
Chennai.
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C.M.A.No.312 of 2010
2.The appeal has been filed raising the following substantial
questions of law:-
“1.Whether in the facts and circumstances of the
case, the Appellate Tribunal was justified in denying
modvat credit on HSD oil? and
2.Whether the impugned orders of the Appellate
Tribunal can be sustained in the light of the decision of
the Supreme Court in Commissioner vs. Associated
Cement Company Ltd., 2005 (180) ELT 3 (SC)?”
3.It is submitted by Mr.R.Anish Kumar, learned counsel for the
appellant/assessee that the issue involved in the instant case has already
been settled under the Sabka Vishwas (Legacy Dispute Resolution) Scheme,
2019.
4.Recording the said submission, the appeal stands disposed of and
the substantial questions of law are left open. No costs. Consequently,
connected miscellaneous petitions are closed.
(T.S.S., J.) (R.N.M., J.)
17.02.2021
abr
http://www.judis.nic.in
C.M.A.No.312 of 2010
T.S.Sivagnanam, J.
and
R.N.Manjula, J.
(abr)
To
1.The Customs, Excise and Service Tax
Appellate Tribunal, South Zonal Bench,
Chennai, Shastri Bhavan Annex,
Haddows Road, Chennai-600 034.
2.The Commissioner of Central Excise,
121, Nungambakkam High Road,
Nungambakkam, Chennai-600 034.
3.The Commissioner of Central Excise,
ADT Street, Race Course, Coimbatore-641 018.
4.The Commissioner of Central Excise,
Bibilkulam, Madurai-625 002.
C.M.A.No.312 of 2010
17.02.2021
http://www.judis.nic.in
