Kansai Nerolacl Paints Ltd., v. The Assistant Commissioner Of

2025:MHC:910

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 04-04-2025

CORAM

THE HONOURABLE DR JUSTICE ANITA SUMANTH AND THE HONOURABLE MR.JUSTICE C.KUMARAPPAN AND WP NO. 13514 OF 2002

1. Kansai Nerolacl Paints Ltd., 142, Thiruporur High Road, Perungudi,Chennai.96.

Petitioner(s) Vs

1. The Assistant Commissioner Of Respondent(s) WP No. 13514 of 2002

1. Goodlass Nerolac Paints Ltd

Petitioner(s) Vs

1. The Assistant Commissioner Of Respondent(s) PRAYER To call for the records in the files of the 1st respondent herein, in Order No.51/2001 dated 29.01.2002 . So for the reasons stated in the accompanying affidavit, it is prayed that this Honourable High Court may be pleased to call for the records on the files of issued under the Central Excise Act, 1944 and to issue a Writ of Certiorari, or any other appropriate Writ Order, or Direction under Article 226 of the Constitution of India, quashing the orders of the 1st respondent herein, in Order No.51/2001 dated 29.01.2002, or pass such further or others, as may be deemed fit and proper, in the circumstances of the case, and thus render justice.

WP No. 13514 of 2002 PRAYER To issue a Writ of Declaration, or any other appropriate Writ, Order, or direction under Article 226 of the Constitution of India, declaring the words, Explanation -When inputs or capital goods are removed from the factory, the manafacturer of the final products shall pay the appropriate duty of excise leviable thereon as if such inputs or capital goods have been manufactured in the said factory, in

Rule 57AB(1)(b), in the Central Excise Rules, 1944, inserted by notification 27/2000 C.E.(N.T) 31.03.2000 as ultra vires, and repugnant to the Central Excise Act, 1944. and violative of the Article 265 of the Constitution of India, in relation to the levy of excise duty, on imputs cleared, in so far as the petitioners are concerned, or pass such further or other orders, as may be deemed fit and proper in the circumstances of the case and thus render justice. For Petitioner(s):

No Appearance For The Petitioner For Respondent(s):

No Appearance For The Respondents COMMON ORDER (Order of the Court was made by Anita Sumanth J.) This matter had come up for hearing on 27.03.2025 when the petitioner was called absent. Hence, it was directed to be listed today under the caption 'for dismissal', when also, the petitioner is called absent. Hence, these Writ Petitions are dismissed for non-prosecution. No costs. (ANITA SUMANTH J.)(C.KUMARAPPAN J.) sl 04-04-2025 Index:No Speaking order Internet:Yes

ANITA SUMANTH J.

AND C.KUMARAPPAN J.

sl WP Nos. 13513 & 13514 of 2002 To 1.The Assistant Commissioner Of AND WP NO. 13514 OF 04-04-2025