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Madras High CourtWP/24208/2008dismissed

M/S.Servo Packaging Ltd., v. Union Of India,

2024-03-22Honourable The Chief Justice,Honourable Mr Justice D.Bharatha Chakravarthy4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 22.03.2024 CORAM :

THE HON'BLE MR.SANJAY V.GANGAPURWALA, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE D.BHARATHA CHAKRAVARTHY M/s. Servo Packaging Ltd. (Unit I) 88/1, Pondy-Cuddalore Main Road Kattukuppam, Kirumambakkam Petitioner in Pondicherry 607 402.

..

both W.Ps.

Vs.

1. Union of India Rep. by the Secretary to Government Department of Revenue North Block New Delhi 110 001.

2. The Chief Commissioner of Central Excise 26/1, Mahatma Gandhi Road Chennai 600 034.

3. The Commissioner of Central Excise Pondicherry Central Excise Commissionerate Goubert Avenue, Beach Road Respondents in Pondicherry 605 001.

..

both W.Ps.

Prayer: Petitions filed under Article 226 of the Constitution of India seeking a writ of Declaration declaring provisions under Rule 12CC & 12AA of the Central Excise Rules, 2002/Cenvat Credit Rules, 2004 respectively introduced vide Notifications No.30/06-NT and 31/06-NT dated 30.12.2006 and the Notification No.32/2006 dated 30.12.2006 as ultra vires Section 37 of the Central Excise Act, 1944 and Articles 14, 19(1)(g), 265 and 300A of the Constitution of India insofar as the said provisions and notification propose to penalise the petitioner insofar as the petitioner is concerned.

For the Petitioner : No appearance For the Respondents : No appearance

ORDER

(Made by the Hon'ble Chief Justice) On 14.03.2024, we had passed the following order: "None appears for the petitioner.

If on the next date none appears for the petitioner, the matter would be dismissed.

List the matter on 22.03.2024."

2. Today also, none appears for the petitioners. The writ petitions are dismissed. There shall be no order as to costs. (S.V.G., CJ.) (D.B.C., J.) 22.03.2024 Index :

Yes/No :

Yes/No kpl To

1. The Secretary to Government Department of Revenue North Block New Delhi 110 001.

2. The Chief Commissioner of Central Excise 26/1, Mahatma Gandhi Road Chennai 600 034.

3. The Commissioner of Central Excise Pondicherry Central Excise Commissionerate Goubert Avenue, Beach Road Pondicherry 605 001.

THE HON'BLE CHIEF JUSTICE AND D.BHARATHA CHAKRAVARTHY, J (kpl) 22.03.2024