M/S. Sree Kaderi Ambal Steels ... vs The Assistant Commissioner Of
2023 Latest Caselaw 10207 Mad

                                                                  W.P.(MD)No.18815 of 2023




                           BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT

                                              DATED: 10.08.2023

                                                   CORAM

                                  THE HONOURABLE MRS.JUSTICE S.SRIMATHY

                                          W.P.(MD)No.18815 of 2023


                     M/s. Sree Kaderi Ambal Steels Limited,
                     (Unit I) represented by its Director
                      SV. Petha Perumal,
                     Super B-3-Industrial Estate,
                     K-Pudur, Madurai - 625 007.                         ... Petitioner
                                                       vs.
                     1.The Assistant Commissioner of
                         CGST and Central Excise,
                       Madurai II Division,
                       5-V.P.Rathinasamy Nadar Road,
                       Bibikulam, Madurai - 625 002.




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                                                                        W.P.(MD)No.18815 of 2023




                     2.The Superintendent of CGST and
                         Central Excise,
                       North Range, Madurai II Division,
                       5-V.P.Rathinasamy Nadar Road,
                       Bibikulam, Madurai - 625 002.

                     3.The Commissioner of CGST and
                         Central Excise,
                       (TRC Section),
                       5-V.P.Rathinasamy Nadar Road,
                       Bibikulam, Madurai - 625 002.                    ... Respondents

                     PRAYER: Writ Petition filed under Article 226 of the Constitution of
                     India for issuance of Writ of Mandamus, to direct the first respondent to
                     dispose of the representation, dated 08.03.2023.
                                  For Petitioner    : Mr.S.Renganathan
                                  For Respondents : Mr.R.Nandakumar
                                                    assisted by M/s.S.Ragaventhree
                                                     *****




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                                                                              W.P.(MD)No.18815 of 2023




                                                            ORDER

This writ petition is filed for writ of Mandamus, to direct the first

respondent to dispose of the representation, dated 08.03.2023.

2. In the representation, the petitioner is seeking to redetermine the

duty for the period from 01.04.1998 to March, 2000. The petitioner is

claiming to redetermine based on the judgment rendered by the Hon'ble

Supreme Court in Shree Bhagwati Steel Rolling Mills Vs.

Commissioner of Central Excise reported in 2015 (326) E.L.T.209

(S.C.).

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W.P.(MD)No.18815 of 2023

3. The petitioner is a steel manufacturing unit and is covered by

the said judgment. Therefore, the petitioner is seeking to consider and

redetermine based on the judgment of Hon'ble Supreme Court.

Therefore, this Court is directing the respondents to consider the

petitioner's representation in the light of the aforesaid judgment within a

period of twelve weeks from the date of receipt of a copy of this order.

4.With the above said observation, the writ petition is disposed of.

No costs.

                     Index : Yes / No                                               10.08.2023
                     Internet : Yes
                     NCC      : Yes / No
                     Tmg

Note: Issue order copy on 11.08.2023.

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

W.P.(MD)No.18815 of 2023

S.SRIMATHY, J Tmg

W.P.(MD)No.18815 of 2023

10.08.2023

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