M/S. Deccan Cements Limited, v. The Union Of India,

THE HON'BLE SRI JUSTI CE SANJAY KUMAR AND THE HON'BLE SRI JUSTI CE GUDI SEVA SHYAM PRASAD WRI T PETI TI ON No. 556 of 2001 ORDER:

This writ petition was filed seeking a declaration that Section 112 of the Finance Act, 2000, was ultra vires the Constitution and beyond the legislative competence of the Parliament. A consequential declaration was sought quashing the orders dated 28.11.1997 and 04.05.1998 passed by the Assistant Commissioner of Customs and Central Excise, Division-III Commissionerate, Hyderabad, confirmed in appeal by the Commissioner of Customs & Central Excise (Appeals), Hyderabad, vide orders dated 15.12.1998 and 01.06.2000.

2.

We are now informed that the issue stands settled by the decision of the Supreme Court in Sangam Spinners Limited v. Union of I ndia and others1, wherein a similar challenge was mounted against Section 112 of the Finance Act, 2000. The Supreme Court held that there was no entitlement to MODVAT credit on High-Speed Diesel utilized in generation of electricity and, therefore, once there was no such vested right to claim credit on the duty paid on High-Speed Diesel, the same could not be held to have been taken away by Section 112 of the Finance Act, 2000, retrospectively.

3.

The challenge in this writ petition no longer survives for independent consideration on merits in the light of the aforestated binding precedent.

1 (2011) 11 SCC 408

4.

The writ petition is therefore dismissed. Pending miscellaneous petitions shall also stand dismissed. No order as to costs. _________________ SANJAY KUMAR, J ____________________________ GUDI SEVA SHYAM PRASAD, J 08th June, 2017 KSM

THE HON'BLE SRI JUSTI CE SANJAY KUMAR AND THE HON'BLE SRI JUSTI CE GUDI SEVA SHYAM PRASAD WRI T PETI TI ON No. 556 of 2001 06th June, 2017 KSM