N.Srinivasan vs Union Of India
2021 Latest Caselaw 13177 Mad

                                                                    W.A.Nos.859 to 861 of 2018

                                   IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                               DATED : 05.07.2021

                                                    CORAM

                                     THE HON'BLE MR.JUSTICE M.M.SUNDRESH
                                                      and
                                      THE HON'BLE MS.JUSTICE R.N.MANJULA

                                           W.A.Nos.859 to 861 of 2018

                     N.Srinivasan
                     Managing Director,
                     India Cements Limited,
                     Coromandel Tower,
                     93, Santhome High Road,
                     Karpagam Avenue,
                     RA Puram, Chennai – 28.                                      .. Appellant
                                                                               in WA 859/18

                     T.S.Raghupathy
                     Executive President,
                     India Cements Limited,
                     Coromandel Tower,
                     93, Santhome High Road,
                     Karpagam Avenue,
                     RA Puram, Chennai – 28.                                     .. Appellant
                                                                               in WA 860/18

                     R.Hariharasubramaniam
                     Vice-President(Finance and Taxation)
                     India Cements Limited,
                     Coromandel Tower,
                     93, Santhome High Road,
                     Karpagam Avenue,
                     RA Puram, Chennai – 28.                                     .. Appellant
                                                                              in W.A.861/18

                                                      Vs


                     Page 1 of 4


https://www.mhc.tn.gov.in/judis/
                                                                        W.A.Nos.859 to 861 of 2018

                     1.Union of India
                       Rep. By its Secretary,
                       Department of Revenue,
                       Ministry of Finance,
                       New Delhi.

                     2.Deputy Director,
                       Directorate of Enforcement,
                       4th Floor, Kaiser-I-Hind,
                       Currimbhoy Road,
                       Ballard Estate, Mumbai – 400 001                          .. Respondents
                                                                                  in all the W.As


                               Appeals filed under Clause 15 of Letters Patent against the order
                     02.03.2017 made in W.P.Nos.1749 to 1751 of 2017.



                               For Appellant          :     Mr.P.R.Raman, Senior Counsel
                                                            for Mr.Gautam S.Raman
                                                            (in all cases)

                               For Respondents        :     No appearance
                                                            (in all cases)

                                                 COMMON JUDGMENT
                                           (Delivered by M.M.SUNDRESH, J.)


                               These appeals are directed against the order 02.03.2017 passed

                     in W.P.Nos.1749 to 1751 of 2017.



                               2. Learned senior counsel appearing for the appellants submitted

                     that the issue involved is no longer res integra, in view of the order




                     Page 2 of 4


https://www.mhc.tn.gov.in/judis/
                                                                          W.A.Nos.859 to 861 of 2018

                     passed        in   W.A.No.476   of   2017   dated   05.06.2018   against   the

                     appellants.



                               3. In view of the above, these writ appeals stand dismissed. No

                     costs.

                                                                   (M.M.S., J.)    (R.N.M., J.)
                                                                           05.07.2021
                     Index:Yes/No
                     mmi/ssm

                     To

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

                     2.The Deputy Director,
                       Directorate of Enforcement,
                       4th Floor, Kaiser-I-Hind,
                       Currimbhoy Road,
                       Ballard Estate, Mumbai – 400 001




                     Page 3 of 4


https://www.mhc.tn.gov.in/judis/
                                         W.A.Nos.859 to 861 of 2018

                                            M.M.SUNDRESH, J.

and R.N.MANJULA,J.

mmi

W.A.Nos.859 to 861 of 2018

05.07.2021

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