P.Maheswari vs The Union Of India
2021 Latest Caselaw 4759 Mad

                                                      1

                           BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT

                                             DATED: 23.02.2021

                                                    CORAM:

                          THE HONOURABLE MRS.JUSTICE PUSHPA SATHYANARAYANA
                                                AND
                               THE HONOURABLE MRS.JUSTICE S.KANNAMMAL

                                         W.A(MD)NO.461 OF 2017
                                                  and
                                        C.M.P(MD)No.4169 of 2017


                      P.Maheswari                             :Appellant/Petitioner

                                             .vs.

                      1.The Union of India,
                        represented by its Secretary to Government,
                        Ministry of Finance,
                        New Delhi.

                      2.The Commissioner of Central Excise,
                        Customs and Service Tax,
                        Central Revenue Building,
                        NGO-A Colony,
                        Thirunelveli – 627 007.

                      3.The Joint Commissioner of Central Excise,
                        Customs and Service Tax,
                        Central Revenue Building,
                        NGO-A Colony,
                        Thirunelveli – 627 007.

                      4.The Assistant Commissioner of Central Excise,
                        Kovilpatti Division,
                        Catholic Centre Building,
                        No.913, Main Road,
                        Kovilpatti- 628 501.

                      5.The Superintendent of Central Excise,
                        Ettayapuram Range,
                        Kovilpatti – 628 501,
                        Tuticorin District.             : Respondents/Respondents
http://www.judis.nic.in
                                                         2

                      PRAYER: Writ Appeal filed under Clause 15 of the Letters Patent
                      Act praying this Court for setting aside the order passed by this
                      Court in W.P(MD)No.7089 of 2017, dated 19.04.2017 and to set
                      aside the order of recovery of Excise Duty and Penalty pursuant to
                      the order passed by the fourth respondent, dated 27.03.2017.


                                    For Appellant            :Mr.K.Vadivelu
                                                              for M/s.M.MD.Ibrahim Ali

                                    For Respondent-1         :Mr.C.Rahul
                                                             for Mr.C.Nandagopal
                                                             Central Govt.Standing Counsel

                                    For Respondents          :Mrs.S.Ragavendhre
                                         2 to 5               Junior Panel of CBIC


                                               JUDGMENT

*************

[Judgment of the Court was made by PUSHPA SATHYANARAYANA,J.]

Mr.K.Vadivelu, learned counsel for the appellant submits that

the matter has already settled and hence, nothing survives for

adjudication in this Writ Appeal, as the demand raised by the

respondents have already been settled.

2.In view of the above-said submission, the Writ Appeal is

dismissed as infructuous. No costs. Consequently, connected Civil

Miscellaneous Petition is dismissed.

[P.S.N.,J.] & [S.K.,J.] 23.02.2021 http://www.judis.nic.in

Index:Yes/No Internet:Yes/No vsn

Note :

In view of the present lock down owing to COVID-19 pandemic, a web copy of the order may be utilized for official purposes, but, ensuring that the copy of the order that is presented is the correct copy, shall be the responsibility of the advocate / litigant concerned.

To

1.The Secretary to Government, Government of India, Ministry of Finance, New Delhi.

2.The Commissioner of Central Excise, Customs and Service Tax, Central Revenue Building, NGO-A Colony, Thirunelveli – 627 007.

3.The Joint Commissioner of Central Excise, Customs and Service Tax, Central Revenue Building, NGO-A Colony, Thirunelveli – 627 007.

4.The Assistant Commissioner of Central Excise, Kovilpatti Division, Catholic Centre Building, No.913, Main Road, Kovilpatti- 628 501.

5.The Superintendent of Central Excise, Ettayapuram Range, Kovilpatti – 628 501, http://www.judis.nic.in

Tuticorin District.

PUSHPA SATHYANARAYANA J.

AND S.KANNAMMAL, J.

vsn

JUDGMENT MADE IN W.A(MD)NO.461 OF 2017 and C.M.P(MD)No.4169 of 2017

23.02.2021 http://www.judis.nic.in