Madras High Court
The Commissioner Of Central ... vs M/S.Techno Rubber & Plastics on 26 July, 2021
W.P.No.5943 of 2013
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED :26.07.2021
CORAM
THE HONOURABLE MR.JUSTICE S.M.SUBRAMANIAM
W.P.No.5943 of 2013
The Commissioner of Central Excise,
Chennai IV Commissionerate,
692, MHU Complex, Nandanam,
Chennai – 600 0335. ...Petitioner
Vs
1.M/s.Techno Rubber & Plastics,
No.1, Balaji Nagar, 1st Street,
Ekkaduthangal, Chennai – 600 097.
2.Customs and Central Excise Settlement
Commission,
Additional Bench, II Floor, Narmada Block,
Customs House,
60, Rajaji Salai, Chennai – 1. ... Respondents
Prayer : Writ Petition filed Under Article 226 of the Constitution of India
to issue of Writ of Certiorarified Mandamus, calling for the records
comprised in No.14/2012-C.Ex dated 28.06.2012 on the file of the 2nd
respondent, quash the same and consequently direct the appropriate
authority to adjudicate the above issue on merits in accordance with law.
1/5
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W.P.No.5943 of 2013
For Petitioner : Mr.A.P.Srinivas
Senior Standing counsel
For Respondents : M/s.Jayalakshmi.P
For Mr.Mohammed Shaffiq
[For R1]
R2 – Settlement Commission
ORDER
The order passed by the Customs and Central Excise Settlement
Commission on 28.06.2012 is under challenge in the present writ petition.
2. It is brought to the notice of this Court by the respective learned
counsels appearing on behalf of the parties to the lis that Rule 8[3A] of the
Central Excise Rules was set aside by the High Court of Gujarat at
Ahmedabad in Special Civil Application No.3344 of 2014 dated
27.11.2014, reported in 2014 (310) E.L.T. 833 (Gujarat), which was
followed by the High Court of Madras in W.P.Nos.2506 of 2011 and etc.,
batch, reported in [2015] 323 E.L.T.489 (Mad).
3. The decision of the Gujarat High Court made in SCA.No.3344 of
2014 was taken up by way of an appeal before the Hon'ble Supreme Court
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W.P.No.5943 of 2013
of India in Special Leave to Appeal (C)...C.C.No(s).16523/2015 and the
Hon'ble Supreme Court on 24.09.2015, stayed the judgments with reference
to the interpretation made by the respective High Courts. Thus, the
interpretation of Rule 8[3A] of the Central Excise Rules is sub judice before
the Hon'ble Supreme Court of India.
4. Under these circumstances, the interpretation given by the
Settlement Commission also needs to go and the issues are to be adjudicated
and settled based on the judgment to be delivered by the Hon'ble Supreme
Court of India regarding the interpretation of Rule 8[3A] of the Central
Excise Rules.
5. This being the factum, the order of the Settlement Commission is
to be quashed and the matter is to be remanded back for the purpose of
keeping the same in abeyance till the judgment of the Hon'ble Supreme
Court of India is pronounced. Accordingly, the order impugned passed by
the second respondent in proceedings No.14/2012-C.Ex dated 28.06.2012 is
quashed and the matter is remanded back to the second respondent /
Customs and Central Excise Settlement Commission with a direction to
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W.P.No.5943 of 2013
keep the matter in abeyance till the disposal of the matter sub judice before
the Apex Court of India and thereafter, the second respondent is directed to
pass appropriate orders based on the judgment to be passed by the Hon'ble
Supreme Court of India in the matter of interpretation of Rule 8[3A] of the
Central Excise Rules.
6. With these observations, the writ petition stands allowed. No costs.
26.07.2021
Speaking order/Non-speaking order
Internet:Yes/No
Index : Yes/No
Kak
To
Customs and Central Excise Settlement
Commission,
Additional Bench, II Floor, Narmada Block,
Customs House,
60, Rajaji Salai, Chennai – 1.
https://www.mhc.tn.gov.in/judis/
W.P.No.5943 of 2013
S.M.SUBRAMANIAM, J.
Kak
W.P.No.5943 of 2013
26.07.2021
https://www.mhc.tn.gov.in/judis/
