Madras High Court
M/S.Sds Ramicides Crop Science Private ... vs The Commissioner Of Central Excise And ... on 9 September, 2024
Author: P.Velmurugan
Bench: P.Velmurugan
2024:MHC:3388
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED : 09.09.2024
CORAM:
THE HONOURABLE MR.JUSTICE P.VELMURUGAN
AND
THE HON'BLE MR.JUSTICE K.K.RAMAKRISHNAN
C.M.A(MD)Nos.441 to 443 of 2018
M/s.SDS Ramicides Crop Science Private Limited,
represented by its Company Secretary(Designation),
Mr.K.Balaji,
11-E, SIPCOT Industrial Estate,
Pudukkottai – 622 022. ... Appellant/Applicant in all C.M.As’
.Vs.
The Commissioner of Central Excise and Service Tax,
No.1, Willims Road,
Cantonment, Thiruchirappalli – 620 001.
...Respondent/Respondent in all C.M.As’
COMMON PRAYER: Civil Miscellaneous Appeals filed under Section 35-G of
the Central Excise Act, 1944 praying this Court to set aside the impugned
Misc.Order No.40546/2017, dated 13.10.2017 passed in E/ROM/40437/2016 in
Appeal No.E/208/2011-DB, impugned Misc.Order No.40548/2017, dated
13.10.2017 passed in E/ROM/40438/2016 in Appeal No.E/365/2011-DB and
impugned Misc.Order No.40547/2017, dated 13.10.2017 passed in
1/7
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E/ROM/40439/2016 in Appeal No.E/510/2010-DB by the CESTAT. Chennnai.
For Appellant : Mr.Hari Radhakrishnan
in all C.M.As’
For Respondent : Mr.Dilip Kumar
in all C.M.As’ Standing Counsel
for Mr.R.Nandakumar,
Senior Standing Counsel
COMMON JUDGMENT
(Order of the Court was made by P.VELMURUGAN,J)
These Civil Miscellaneous Appeals are filed seeking to set aside the
impugned Misc.Order No.40546/2017, dated 13.10.2017 passed in
E/ROM/40437/2016 in Appeal No.E/208/2011-DB, impugned Misc.Order No.
40548/2017, dated 13.10.2017 passed in E/ROM/40438/2016 in Appeal
No.E/365/2011-DB and impugned Misc.Order No.40547/2017, dated 13.10.2017
passed in E/ROM/40439/2016 in Appeal No.E/510/2010-DB by the CESTAT,
Chennnai.
2.Heard the learned counsel appearing on either side and perused the
materials placed before this Court.
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3.After passing an order by the Customs,Excise and Service Tax Appellate
Tribunal, South Zonal Bench, Chennai, the appellant herein filed an application
for rectification of mistake by the appellant in the said application, the Tribunal
passed an order which reads as under:
‘’5.We find that the department has filed appeal
before the Apex Court in Civil AppealNos.9888 to 9891 of
2016 and vide order, dated 26.9.2016, on the application for
condonation of delay, notice has been issued to the
assessee. Since the matter is pending before the Apex Court,
we are of the considered view that the applicdation for
rectification of mistake before the Tribunal does not merit
consideration.’’
4.Now the learned counsel for the appellant would submit that the
respondent/Department has given a letter, dated 18.06.2024, in which, the
relevant portion reads as under:
‘’2..It is informed that, a total 08 Show Cause notices
are kept in ‘’Call Book’’ category, because of a pending
Supreme appeal C.A.No.10124-10126/2016(XII). It is
informed that the department has filed withdrawal petition of
the appeal before the Honourable Apex Court on account of
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Low Monetary value under National Litigation Policy.
Accordingly, the disposal of the pending SCNs will be taken
up as soon as the Honourable Supreme Court appeals are
disposed. This is for your information.’’
5.The learned counsel for the appellant submitted that since the
respondent/Department had agreed to withdraw the appeals, the matter may be
listed after withdrawl of the appeals pending before the Honourable Supreme
Court, for which, the learned counsel for the respondent would submit that the
subject-matter of the appeals pending on the file of Honourable Supreme Court is
nothing to do with the present Civil Miscellaneous Appeals.
6.The subject-matter of the appeals are not challenged as abundant items of
the appellant.Therefore the respondent can independently proceed with the same
and the respondent/Department challenge the order passed by the Customs,Excise
and Service Tax Appellate Tribunal, South Zonal Bench, Chennai, in
Nos.E/510,E.208/2011, E.365/2011, E/40915 – 40918/2015 and now the same is
pending with the Honourable Supreme Court. Further pending appeals, the
appellant has filed application for rectification of the mistake and for which, the
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Tribunal has passed the above said order. Though the learned counsel for the
appellant would submit that the appellant is not enttled to get an order in favour
of them in the Rectification Application, but however, on a perusal of the order
passed by the Tribunal, it is seen that they have nothing to with the merit or
entitlement or any mistake that has been committed. But however an order is
passed simply stating that the appeal is pending before the Honourable Supreme
Court and therefore, the same is under challenge by way of these Civil
Miscellaneous Appeals and since the Tribunal while disposing the application
for rectification stating nothing about the merits or entitlement or as to whether
any mistake committed and it had simply referred to about the pending of the
appeal before the Honourable Supreme Court.
7.Therefore, in these circumstances, the orders impugned herein are set
aside and the matter is remitted back to file of the Customs,Excise and Service
Tax Appellate Tribunal, South Zonal Bench, Chennai and the Appellate Tribunal
is directed to consider the said application for rectification filed by the
appellant and pass orders in accordance with law after giving an opportunity of
hearing to both the parties and the parties are at liberty to raise their objections,
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grounds or points, as the case may be, before the Appeallate Tribunal.
8.With the above directions and liberty, the Civil Miscellaneous Appeals
stand disposed of. No costs.
(P.V.,J.) (K.K.R.K.,J.)
09.09.2024
NCS : Yes/No
Index : Yes / No
Internet : Yes / No
vsn
To
The Commissioner of Central Excise and Service Tax,
No.1, Willims Road,
Cantonment, Thiruchirappalli – 620 001.
Copy to
The Record Keeper,
V.R.Section,
Madurai Bench of Madras High Court,
Madurai.
https://www.mhc.tn.gov.in/judis
P.VELMURUGAN,J.
and
K.K.RAMAKRISHNAN,J.
vsn
COMMON JUDGMENT MADE IN
C.M.A(MD)Nos.441 to
443 of 2018
09.09.2024
https://www.mhc.tn.gov.in/judis
