The Commissioner Of Central Excise Customs And Service Tax v. Tata Motors Ltd

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO. 3240 OF 2005 CUSTOMS APPEAL NO. 12 OF 2004 M/s. Khan Carpets } Appellant versus Commissioner of Customs } (Prevention) Mumbai } Respondent NOTICE OF MOTION NO. 3341 OF 2006 CENTRAL EXCISE APPEAL NO. 69 OF 2004 NOTICE OF MOTION NO. 3048 OF 2007 CENTRAL EXCISE APPEAL NO. 65 OF 2006 NOTICE OF MOTION NO. 4812 OF 2007 CUSTOMS APPEAL (L) NO. 84 OF 2007 NOTICE OF MOTION NO. 2867 OF 2008 CENTRAL EXCISE APPEAL NO. 97 OF 2008 NOTICE OF MOTION NO. 3564 OF 2008 CENTRAL EXCISE APPEAL (L) NO. 204 OF 2008 NOTICE OF MOTION NO. 3626 OF 2008 CENTRAL EXCISE APPEAL NO. 219 OF 2007

NOTICE OF MOTION NO. 627 OF 2009 CENTRAL EXCISE APPEAL (L) NO. 152 OF 2008 NOTICE OF MOTION NO. 628 OF 2009 CENTRAL EXCISE APPEAL (L) NO. 256 OF 2007 NOTICE OF MOTION NO. 1894 OF 2009 CENTRAL EXCISE APPEAL (L) NO. 115 OF 2008 NOTICE OF MOTION NO. 1895 OF 2009 CENTRAL EXCISE APPEAL (L) NO. 114 OF 2008 NOTICE OF MOTION NO. 2249 OF 2009 CENTRAL EXCISE APPEAL (L) NO. 362 OF 2006 NOTICE OF MOTION NO. 4106 OF 2009 CENTRAL EXCISE APPEAL (L) NO. 89 OF 2008 NOTICE OF MOTION NO. 126 OF 2010 CUSTOMS APPEAL NO. 2 OF 2010 NOTICE OF MOTION NO. 751 OF 2010 CENTRAL EXCISE APPEAL (L) NO. 207 OF 2008

NOTICE OF MOTION NO. 1257 OF 2010 CUSTOMS APPEAL NO. 90 OF 2009 NOTICE OF MOTION NO. 1258 OF 2010 CUSTOMS APPEAL NO. 91 OF 2009 NOTICE OF MOTION NO. 1259 OF 2010 CUSTOMS APPEAL NO. 92 OF 2009 NOTICE OF MOTION NO. 1355 OF 2010 CUSTOMS APPEAL NO. 18 OF 2010 NOTICE OF MOTION NO. 755 OF 2013 CUSTOMS APPEAL NO. 18 OF 2010 NOTICE OF MOTION NO. 1432 OF 2013 CUSTOMS APPEAL NO. 18 OF 2010 NOTICE OF MOTION NO. 1108 OF 2014 CUSTOMS APPEAL NO. 18 OF 2010 NOTICE OF MOTION NO. 1439 OF 2010 CUSTOMS APPEAL NO. 15 OF 2010

NOTICE OF MOTION NO. 1440 OF 2010 CUSTOMS APPEAL NO. 89 OF 2009 NOTICE OF MOTION NO. 3306 OF 2010 CUSTOMS APPEAL NO. 15 OF 2007 NOTICE OF MOTION NO. 96 OF 2011 CENTRAL EXCISE APPEAL (L) NO. 135 OF 2008 NOTICE OF MOTION NO. 1429 OF 2011 CUSTOMS APPEAL NO. 20 OF 2010 NOTICE OF MOTION NO. 1430 OF 2011 CUSTOMS APPEAL NO. 19 OF 2010 NOTICE OF MOTION NO. 1683 OF 2011 REVIEW PETITION (L) NO. 34 OF 2009 NOTICE OF MOTION NO. 2752 OF 2011 CUSTOMS APPEAL NO. 42 OF 2008 NOTICE OF MOTION NO. 3472 OF 2011 CENTRAL EXCISE APPEAL NO. 202 OF 2007

NOTICE OF MOTION NO. 3473 OF 2011 CENTRAL EXCISE APPEAL NO. 145 OF 2007 NOTICE OF MOTION NO. 3474 OF 2011 CENTRRAL EXCISE APPEAL NO. 234 OF 2007 NOTICE OF MOTION NO. 3475 OF 2011 CENTRAL EXCISE APPEAL NO. 119 OF 2007 NOTICE OF MOTION NO. 3476 OF 2011 CENTRAL EXCISE APPEAL NO. 120 OF 2007 NOTICE OF MOTION NO. 722 OF 2013 CENTRAL EXCISE APPEAL (L) NO. 55 OF 2013 NOTICE OF MOTION NO. 1420 OF 2013 CUSTOMS APPEAL NO. 40 OF 2013 NOTICE OF MOTION NO. 660 OF 2014 CENTRAL EXCISE APPEAL (L) NO. 133 OF 2014 NOTICE OF MOTION NO. 787 OF 2014 CENTRAL EXCISE APPEAL (L) NO. 108 OF 2014

NOTICE OF MOTION NO. 825 OF 2014 CUSTOMS APPEAL NO. 21 OF 2014 NOTICE OF MOTION NO. 958 OF 2014 CENTRAL EXCISE APPEAL (L) NO. 162 OF 2014 NOTICE OF MOTION NO. 1002 OF 2014 CENTRAL EXCISE APPEAL (L) NO. 224 OF 2014 NOTICE OF MOTION NO. 1003 OF 2014 sales tax appeal no. 13 of 2013 NOTICE OF MOTION NO. 1079 OF 2014 CENTRAL EXCISE APPEAL (L) NO. 253 OF 2014 NOTICE OF MOTION NO. 1080 OF 2014 CENTRAL EXCISE APPEAL (L) NO. 255 OF 2014 NOTICE OF MOTION NO. 1193 OF 2014 CENTRAL EXCISE APPEAL (L) NO. 287 OF 2014 NOTICE OF MOTION NO. 1194 OF 2014 CENTRAL EXCISE APPEAL (L) NO. 288 OF 2014

NOTICE OF MOTION NO. 1196 OF 2014 CENTRAL EXCISE APPEAL (L) NO. 254 OF 2014 NOTICE OF MOTION NO. 1197 OF 2014 CENTRAL EXCISE APPEAL NO. 235 OF 2013 NOTICE OF MOTION NO. 1198 OF 2014 CENTRAL EXCISE APPEAL (L) NO. 274 OF 2014 NOTICE OF MOTION NO. 1334 OF 2014 CENTRAL EXCISE APPEAL (L) NO. 148 OF 2014 NOTICE OF MOTION NO. 1425 OF 2014 CUSTOMS APPEAL NO. 3 OF 2014 NOTICE OF MOTION NO. 1544 OF 2014 CUSTOMS APPEAL (L) NO. 104 OF 2014 NOTICE OF MOTION NO. 1545 OF 2014 CUSTOMS APPEAL (L) NO. 105 OF 2014 NOTICE OF MOTION NO. 1546 OF 2014 CENTRAL EXCISE APPEAL (L) NO. 391 OF 2014

NOTICE OF MOTIOIN NO. 1549 OF 2014 CUSTOMS APPEAL (L) NO. 106 OF 2014 NOTICE OF MOTION NO. 1576 OF 2014 CUSTOMS APPEAL (L) NO. 98 OF 2014 NOTICE OF MOTION NO. 1577 OF 2014 CUSTOMS APPEAL (L) NO. 99 OF 2014 NOTICE OF MOTION NO. 38 OF 2014 CENTRAL EXCISE APPEAL NO. 285 OF 2013 NOTICE OF MOTION NO. 54 OF 2015 CUSTOMS APPEAL (L) NO. 100 OF 2014 NOTICE OF MOTION NO. 56 OF 2015 CENTRAL EXCISE APPEAL (L) NO. 393 OF 2014 NOTICE OF MOTION NO. 57 OF 2015 CENTRAL EXCISE APPEAL (L) NO. 6 OF 2015 NOTICE OF MOTION NO. 208 OF 2015 CENTRAL EXCISE APPEAL (L) NO. 415 OF 2014

NOTICE OF MOTION NO. 272 OF 2015 CENTRAL EXCISE APPEAL (L) NO. 327 OF 2013 NOTICE OF MOTION NO. 309 OF 2015 CENTRAL EXCISE APPEAL (L) NO. 331 OF 2013 NOTICE OF MOTION NO. 310 OF 2015 CUSTOMS APPEAL NO. (L) NO. 31 OF 2015 NOTICE OF MOTION NO. 331 OF 2015 CENTRAL EXCISE APPEAL (L) NO. 280 OF 2014 NOTICE OF MOTION NO. 349 OF 2015 CENTRAL EXCISE APPEAL (L) NO. 26 OF 2015 NOTICE OF MOTION NO. 362 OF 2015 CENTRAL EXCISE APPEAL (L) NO. 91 OF 2014 NOTICE OF MOTION NO. 364 OF 2015 CENTRAL EXCISE APPEAL (L) NO. 130 OF 2008 NOTICE OF MOTION NO. 378 OF 2015 CENTRAL EXCISE APPEAL NO. 58 OF 2008

NOTICE OF MOTION NO. 430 OF 2015 CENTRAL EXCISE APPEAL (L) NO. 395 OF 2014 NOTICE OF MOTION NO. 434 OF 2015 CENTRAL EXCISE APPEAL (L) NO. 395 OF 2014 NOTICE OF MOTION NO. 432 OF 2015 CENTRAL EXCISE APPEAL (L) NO. 43 OF 2015 NOTICE OF MOTION NO. 433 OF 2015 INCOME TAX APPEAL NO. 272 OF 2012 NOTICE OF MOTION NO. 440 OF 2015 CENTRAL EXCISE APPEAL (L) NO. 279 OF 2014 NOTICE OF MOTION NO. 473 OF 2015 CENTRAL EXCISE APPEAL NO. 226 OF 2014 NOTICE OF MOTION NO. 495 OF 2015 REVIEW PETITION (L) NO. 49 OF 2014 NOTICE OF MOTION NO. 496 OF 2015 CENTRAL EXCISE APPEAL NO. 227 OF 2013

NOTICE OF MOTION NO. 554 OF 2015 CENTRAL EXCISE APPEAL (L) NO. 47 OF 2015 NOTICE OF MOTION NO. 555 OF 2015 CUSTOMS APPEAL (L) NO. 33 OF 2015 NOTICE OF MOTION NO. 571 OF 2015 CUSTOMS APPEAL (L) NO. 22 OF 2015 NOTICE OF MOTION NO. 617 OF 2015 CUSTOMS APPEAL (L) NO. 32 OF 2015 NOTICE OF MOTION NO. 632 OF 2015 CENTRAL EXCISE APPEAL (L) NO. 302 OF 2014 NOTICE OF MOTION NO. 771 OF 2015 CENTRAL EXCISE APPEAL (L) NO. 302 OF 2014 NOTICE OF MOTION NO. 633 OF 2015 CENTRAL EXCISE APPEAL (L) NO. 301 OF 2014 NOTICE OF MOTION NO. 773 OF 2015 CENTRAL EXCISE APPEAL (L) NO. 301 OF 2014

NOTICE OF MOTION NO. 686 OF 2015 CUSTOMS APPEAL (L) NO. 28 OF 2015 NOTICE OF MOTION NO. 687 OF 2015 CUSTOMS APPEAL (L) NO. 30 OF 2015 NOTICE OF MOTION NO. 707 OF 2015 CENTRAL EXCISE APPEAL (L) NO. 303 OF 2014 NOTICE OF MOTION NO. 710 OF 2015 CENTRAL EXCISE APPEAL (L) NO. 303 OF 2014 NOTICE OF MOTION NO. 713 OF 2015 CUSTOMS APPEAL (L) NO. 29 OF 2015 NOTICE OF MOTION NO. 856 OF 2015 CENTRAL EXCISE APPEAL (L) NO. 409 OF 2014 NOTICE OF MOTION NO. 857 OF 2015 CUSTOMS APPEAL (L) NO. 25 OF 2015 NOTICE OF MOTION 878 OF 2015 CENTRAL EXCISE APPEAL (L) NO. 55 OF 2015

NOTICE OF MOTION NO. 882 OF 2015 CENTRAL EXCISE APPEAL (L) NO. 133 OF 2015 NOTICE OF MOTION NO. 883 OF 2015 CUSTOMS APPEAL NO. 72 OF 2015 NOTICE OF MOTION NO. 890 OF 2015 CENTRAL EXCISE APPEAL (L) NO. 132 OF 2015 NOTICE OF MOTION NO. 891 OF 2015 CENTRAL EXCISE APPEAL (L) NO. 105 OF 2015 NOTICE OF MOTION NO. 892 OF 2015 CENTRAL EXCISE APPEAL (L) NO. 109 OF 2015 NOTICE OF MOTION NO. 893 OF 2015 CUSTOMS APPEAL (L) NO. 67 OF 2015 NOTICE OF MOTION NO. 894 OF 2015 CENTRAL EXCISE APPEAL (L) NO. 95 OF 2015 NOTICE OF MOTION NO. 896 OF 2015 CENTRAL EXCISE APPEAL NO. 25 OF 2015

NOTICE OF MOTION NO. 897 OF 2015 CENTRAL EXCISE APPEAL (L) NO. 22 OF 2015 NOTICE OF MOTION NO. 898 OF 2015 CENTRAL EXCISE APPEAL (L) NO. 21 OF 2015 NOTICE OF MOTION NO. 899 OF 2015 CENTRAL EXCISE APPEAL (L) NO. 29 OF 2015 NOTICE OF MOTION NO. 904 OF 2015 CENTRAL EXCISE APPEAL (L) NO. 66 OF 2015 NOTICE OF MOTION NO. 905 OF 2015 CENTRAL EXCISE APPEAL (L) NO. 68 OF 2015 NOTICE OF MOTION NO. 907 OF 2015 CENTRAL EXCISE APPEAL (L) NO. 408 OF 2014 NOTICE OF MOTIOIN NO. 918 OF 2015 CUSTOMS APPEAL NO. 54 OF 2009 NOTICE OF MOTION NO. 943 OF 2015 CENTRAL EXCISE APPEAL (L) NO. 56 OF 2015

NOTICE OF MOTION NO. 944 OF 2015 CENTRAL EXCISE APPEAL (L) NO. 100 OF 2015 NOTICE OF MOTION NO. 947 OF 2015 CENTRAL EXCISE APPEAL (L) NO. 42 OF 2015 NOTICE OF MOTION NO. 950 OF 2015 CENTRAL EXCISE APPEAL (L) NO. 134 OF 2015 NOTICE OF MOTION NO. 966 OF 2015 CENTRAL EXCISE APPEAL (L) NO. 64 OF 2015 NOTICE OF MOTION NO. 967 OF 2015 CENTRAL EXCISE APPEAL (L) NO. 23 OF 2015 NOTICE OF MOTION NO. 968 OF 2015 CENTRAL EXCISE APPEAL (L) NO. 24 OF 2015 NOTICE OF MOTION NO. 971 OF 2015 CENTRAL EXCISE APPEAL (L) NO. 28 OF 2015 NOTICE OF MOTION NO. 972 OF 2015 CENTRAL EXCISE APPEAL (L) NO. 111 OF 2015

NOTICE OF MOTION NO. 974 OF 2015 CENTRAL EXCISE APPEAL (L) NO. 30 OF 2015 NOTICE OF MOTION NO. 975 OF 2015 CENTRAL EXCISE APPEAL (L) NO. 27 OF 2015 NOTICE OF MOTION NO. 1007 OF 2015 CENTRAL EXCISE APPEAL NO. 11 OF 2004 NOTICE OF MOTION NO. 1070 OF 2015 CUSTOMS APPEAL(L) NO. 94 OF 2015 NOTICE OF MOTION NO. 1113 OF 2015 CENTRAL EXCISE APPEAL (L) NO. 60 OF 2015 NOTICE OF MOTION NO. 1176 OF 2015 CUSTOMS APPEAL (L) NO. 96 OF 2015 NOTICE OF MOTIONNO. 1195 OF 2015 CENTRAL EXCISE APPEAL NO. 213 OF 2007 NOTICE OF MOTION NO. 1196 OF 2015 CENTRAL EXCISE APPEAL (L) NO. 39 OF 2015

NOTICE OF MOTION NO. 1246 OF 2015 CENTRAL EXCISE APPEAL NO. 148 OF 2014 NOTICE OF MOTION NO. 1267 OF 2015 CUSTOMS APPEAL NO. 24 OF 2015 NOTICE OF MOTION NO. 1271 OF 2015 CENTRAL EXCISE APPEAL (L) NO. 154 OF 2015 NOTICE OF MOTION NO. 1275 OF 2015 CENTRAL EXCISE APPEAL (L) NO. 157 OF 2015 NOTICE OF MOTION NO. 1276 OF 2015 CENTRAL EXCISE APPEAL (L) NO. 156 OF 2015 NOTICE OF MOTION NO. 1277 OF 2015 CENTRAL EXCISE APPEAL (L) NO. 155 OF 2015 NOTICE OF MOTION NO. 1312 OF 2015 CENTRAL EXCISE APPEAL (L) NO. 114 OF 2015 NOTICE OF MOTION NO. 1313 OF 2015 CENTRAL EXCISE APPEAL (L) NO. 115 OF 2015

NOTICE OF MOTION NO. 1325 OF 2015 CENTRAL EXCISE APPEAL (L) NO. 146 OF 2015 NOTICE OF MOTION NO. 1326 OF 2015 CENTRAL EXCISE APPEAL NO. 169 OF 2014 NOTICE OF MOTION NO. 1327 OF 2015 CENTRAL EXCISE APPEAL (L) NO. 131 OF 2015 NOTICE OF MOTION NO. 1350 OF 2015 CENTRAL EXCISE APPEAL (L) NO. 61 OF 2015 NOTICE OF MOTION NO. 1362 OF 2015 CENTRAL EXCISE APPEAL NO. 150 OF 2015 NOTICE OF MOTION NO. 1363 OF 2015 CENTRAL EXCISE APPEAL (L) NO. 163 OF 2015 NOTICE OF MOTION NO. 1412 OF 2015 CUSTOMS APPEAL NO. 14 OF 2015 NOTICE OF MOTION NO. 1414 OF 2015 CENTRAL EXCISE APPEAL (L) NO. 51 OF 2015

NOTICE OF MOTION NO. 1436 OF 2015 CENTRAL EXCISE APPEAL (L) NO. 169 OF 2015 NOTICE OF MOTION NO. 1438 OF 2015 CUSTOMS APPEAL (L) NO. 56 OF 2011 NOTICE OF MOTION NO. 1439 OF 2015 CENTRAL EXCISE APPEAL (L) NO. 170 OF 2015 NOTICE OF MOTION NO. 1480 OF 2015 CENTRAL EXCISE APPEAL (L) NO. 67 OF 2015 NOTICE OF MOTION NO. 1518 OF 2015 CUSTOMS APPEAL NO. 75 OF 2015 NOTICE OF MOTIONNO. 1524 OF 2015 CENTRAL EXCISE APPEAL (L) NO. 363 OF 2014 NOTICE OF MOTIONNO. 1527 OF 2015 CENTRAL EXCISE APPEAL (L) NO. 69 OF 2015 NOTICE OF MOTION NO. 1544 OF 2015 CUSTOMS APPEAL (L) NO. 2 OF 2012

NOTICE OF MOTION NO. 1572 OF 2015 CENTRAL EXCISE APPEAL NO. 8 OF 2015 Mr. Vijay H. Kantharia with Mr. Jitendra B.

Mishra for the Applicants/Appellants in Notice of Motion Nos. 1683/2011, 787/2014, 1113/2015 and for Respondents in Notice of Motion Nos. 3472/2011, 3474/2011, 3475/2011, 3476/2011, 1246/2015, 1362/2015, 1176/2015.

Mr. Prakash Shah with Mr. Jas Sanghavi i/b.

M/s. PDS Legal for the Applicants/Appellants in Notice of Motion Nos. 3626/2008, 3472/2011, 3474/2011, 3473/2011, 3475/2011, 3476/2011, 1193/2014, 1194/2014, 1197/2014, 1198/2014, 1544/2014, 1545/2015, 1546/2014, 1549/2014, 1576/2014, 1577/2014, 38/2015, 54/2015, 56/2015, 878/2015, 943/2015, 947/2015, 1296/2015, 1363/2015, 1572/2015 and for Respondents in Notice of Motion Nos. 896/2015, 897/2015, 989/2015, 899/2015, 967/2015, 968/2015, 971/2015, 974/2015 and 975/2015.

Mr. Jitendra B. Sharma i/b. Mr. Pradeep S.

Jetly for the Applicants/Appellants in Notice of Motion Nos. 1429/2011, 1430/2011, 825/2014, 1425/2014, 208/2015, 571/2015, 875/2015, 882/2015, 883/2015, 890/2015, 891/2015, 892/2015, 893/2015, 894/2015, 904/2015, 905/2015, 918/2015, 950/2015, 1070/2015, 1176/2015, 1271/2015, 1275/2015, 1276/2015, 1277/2015, 1312/2015, 1313/2015, 1325/2015, 1326/2015, 1327/2015, 1350/2015, 1412/2015, 1414/2015, 1436/2015, 1439/2015, 1480/2015, 1527/2015, 193/2014 and 1198/2014.

Mr.Jitendra Motwani with Mr. Chirag Shetty i/b. M/s. Economic Law Practice for the Applicants/Appellants in Notice of Motion Nos. 1002/2014, 310/2015, 555/2015, 617/2015, 686/2015, 687/2015, 713/2015.

Mr. Vijay H. Kantharia i/b. Ms. Anamika Malhotra for the Applicant/Appellant in Notice of Motion No. 958/2014.

CORAM :- S. C. DHARMADHIKARI & B. P. COLABAWALLA, JJ.

DATED :- OCTOBER 12, 2015 P.C. :- These Notice of Motions are placed by the Registry before us because the concerned Advocates and who have moved the Notice of Motions have not complied with the office objections, particularly of filing affidavit proving service. Since these matters are pending for long time, we direct that within a period of four weeks from today, all parties shall comply with the office objections and thereafter the matters can be placed in the regular course for hearing and final disposal. Needless to clarify that if within four weeks the office objections are not complied with, each of the Notice of Motions will stand dismissed without further reference to the Court. What is already disposed of will not be covered by this order.

(B.P.COLABAWALLA, J.) (S.C.DHARMADHIKARI, J.)