The Commissioner Of Central v. M/S.Blue Bay Mineral Water Co.

IN THE HIGH COURT OF JUDICATURE AT MADRAS

Dated: 11/7/2016 C O R A M The Honourable Mr.Justice S.Manikumar and The Honourable Mr.Justice D.Krishnakumar Civil Miscellaneous Appeal No.2498 of 2011 The Commissioner of Central Excise Chennai II Commissionerate No.692 MHU Complex Anna Salai Nandanam Chennai 600 035.

...Appellant Vs

1. M/s.Blue Bay Mineral Water Co Survey No.14 Athur Village Ponneri (T.K) Tiruvallur District.

2. The Customs Excise and Service Tax Appellate Tribunal South Zonal Bench Sastri Bhawan Annex I Floor, No.26 Haddows Road Chennai 6.

...

Respondents Prayer:

Appeal filed under Section 35 G of the Central Excise Act, 1944 against the Final Order No.1146 of 2010 dated 27/10/2010 passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai. For appellant : Mr.A.P.Srinivas Senior Standing Counsel For respondent : No appearance for R.1 R.2- Tribunal - - - - - -

J U D G M E N T

(Judgment of the Court was made by S.Manikumar,J) This Appeal has been filed against the Final Order No.1146 of 2010 dated 27/10/2010 passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench at Chennai.

2. The substantial questions of law raised in the instant appeal is:- "1. In the fact and circumstances of the case, whether the Final Order is legal and proper when the Government Order Ms.No.2395 RD & LA dated 4/12/76 is a notified order by the State Government and hence the village 'Athur' falls within the scope of exclusion clause (ii) of the Explanation of "Rural area" in the Notification No.8/2000-CE dated 1/3/2000 and Notification No.8/2001 - CE dated 1/3/2001.

2. Whether the Honourable Tribunal is correct in ignoring the provisions of Sec 6 A of Tamil Nadu Urban Land Tax Act, 1966 and solely relying on the Certificate issued by the Tahsildar in classifying the village as Rural area.

3. Consequently, whether in the fact and circumstances of the case, whether the first respondent herein mentioned can avail the Small Scale Exemption under Notification No.8/2000 dated 1/3/2000 as amended and 8/2001 dated 1/3/2001 for the years 2000 - 01 and 2001 - 02."

3. On this day, when the matter came up for hearing, Mr.A.P.Srinivas, learned Standing Counsel appearing for the Department submitted that on the basis of the instructions given in Circular No.I/10/10/2016 Legal, dated 21/3/2016, appellant department has instructed him to withdraw the appeal.

4.

Placing on record the above submission, while dismissing the Civil Miscellaneous Appeal No.2498 of 2011, as withdrawn, substantial questions of law raised are left open. No costs.

-s/dAssistant Registrar True Copy Sub-Assistant Registrar To

1. The Assistant Registrar Customs Excise and Service Tax Appellate Tribunal South Zonal Bench Sastri Bhawan Annex I Floor, No.26 Haddows Road Chennai 6.

2. The Commissioner of Central Excise Chennai-II Commissionerate No.692 MHU Complex AnnaSalai Nandanam Chennai-35 +1 cc to Mr.A.P.Srinivas Advocate sr.38751 Civil Miscellaneous Appeal No.2498 of 2011 aa27/07/2016