The Commissioner Of Central Excise vs M/S. Coramandel Granite Pvt. Ltd
2024 Latest Caselaw 21596 Mad

Madras High Court

The Commissioner Of Central Excise vs M/S. Coramandel Granite Pvt. Ltd on 13 November, 2024

Author: R. Suresh Kumar

Bench: R. Suresh Kumar, C. Saravanan

                                                                             C.M.A.No.1253 of 2018



                                     IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                                      DATED: 13.11.2024

                                                          CORAM :

                                    THE HONOURABLE MR.JUSTICE R. SURESH KUMAR
                                                       AND
                                     THE HONOURABLE MR.JUSTICE C. SARAVANAN

                                                  C.M.A.No.1253 of 2018

                     The Commissioner of Central Excise
                     Puducherry Commissionerate
                     No.1, Beach Road
                     Puducherry – 605 001.                                        ..    Appellant

                                                              Vs.

                     M/s. Coramandel Granite Pvt. Ltd.
                     No.50/2, Mailam Road, Sedarapet
                     Puducherry – 605 111.                                        ..
                     Respondent

                     Prayer: Appeal filed under Section 35G of the Central Excise Act,

                     1944, against the Final Order No.42090/2017 dated 18.09.2017

                     passed by the Customs, Excise and Service Tax Appellate Tribunal

                     Chennai in Appeal No.C/240/2009-DB received by the appellant on

                     09.10.2017 against the Order-in-Original No.49/2009(C) dated

                     26.03.2009          passed   by    the   Commissioner   of   Central   Excise,

                     Puducherry.


                                  For the Appellant             :    Mr.Su.Srinivasan

                                  For the Respondent      :     Mr.S.Murugappan


https://www.mhc.tn.gov.in/judis
                     Page 1 of 4
                                                                              C.M.A.No.1253 of 2018




                                                  JUDGMENT

(Judgment of the Court was authored by R.SURESH KUMAR, J.) This appeal has been admitted on 09.03.2020 on the

following substantial question of law:-

“Whether the depreciation can be extended for

the purposes of determining the duty liability, in

respect of both imported goods and indigenously

procured goods in terms of Notification No.53/97-

CUS dated 03.06.1997 and 01/95-CE dated

04.01.1995, when the assessee has not sought

de-bonding from the Development Commissioner”

2. Heard Mr.Su.Srinivasan, learned counsel appearing for the

Revenue and Mr.S.Murugappan, learned counsel for the

respondent.

3. In the impugned order, the CESTAT has ultimately

remanded the matter back to the authority concerned to have

de novo adjudication proceedings. As against which, since the

Revenue has preferred an appeal, we do not find any substantial

question of law arising out of this case to be answered.

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

4. In that view of the matter, confirming the order passed by

the CESTAT, this appeal is liable to be dismissed and accordingly,

stands dismissed. There shall be no order as to costs.

Consequently, C.M.P.No.10175 of 2018 is closed.

                                                                 (R.S.K., J.)          (C.S.N, J)
                                                                             13.11.2024

                     Neutral Citation:Yes/No

                     drm

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

R. SURESH KUMAR, J.

AND C. SARAVANAN, J.

(drm)

13.11.2024

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