Parthivi Construction Private Limited v. Union Of India

NAFR HIGH COURT OF CHHATTISGARH, BILASPUR Writ Appeal No. 12 of 2018 {Arising out of Order dated 22.11.2017 passed in Writ Petition (T) No. 330 of 2017 by the learned Single Judge} Parthivi Construction Private Limited, Parthivi's Pacific, GE Road, Tetibandh, Raipur, Chhattisgarh.

---- Appellant

Versus

Union of India, Through the Commissioner and Central Excise, Central Excise Building, Dhamtari Road, Raipur, Chhattisgarh, 492001 ---- Respondent For Appellant : None For Respondent : Shri Maneesh Sharma, Advocate.

Hon'ble Shri Ajay Kumar Tripathi, Chief Justice Hon'ble Shri Parth Prateem Sahu, Judge Judgment on Board Per Ajay Kumar Tripathi, Chief Justice 14/01/2019 1.

When the matter was taken up for hearing on 11.01.2019, it was passed over for the day in absence of assistance from the counsel for the Appellant. The matter is called out today, again the same situation prevails. There is no representation on behalf of the Appellant. 2.

Counsel for the Revenue is present.

3.

The stand of the Revenue is that the writ application was filed against issuance of a show cause dated 23.10.2015 under the provisions of the Central Excise Act, 1944. The Appellant rushed to this Court by filing Writ Petition (T) No. 330 of 2017 which was dismissed by the learned Single Judge refusing to interfere with the show cause giving liberty to the Assessee to respond thereto.

4.

Today, counsel for the Revenue has produced an order of adjudication dated 29.03.2018. This appeal, to that extent has become infructuous. It is left open to the Assessee to do the needful within the framework of law against the order of assessment so passed. Copy of the assessment order is placed on record.

5.

The appeal stands dismissed on the above background. Sd/- Sd/- (Ajay Kumar Tripathi) (Parth Prateem Sahu) CHIEF JUSTICE JUDGE Amit