Madras High CourtWP/21906/2013disposed of

M/S.Larsen And Toubro Ltd., v. The Revisionary Authority &

2020-10-09Honourable Mr Justice P.D.Audikesavalu3 pages

and M.P. No. 1 of 2013 (through video conference) P.D. AUDIKESAVALU, J.

The matter is listed today under the caption 'for clarification' on receipt of e-mail dated 10.11.2020 from the Learned Counsel for the Petitioner, who has brought to notice that in para 4 of the order dated 09.10.2020, that instead of 'uninhibited and uninfluenced by the impugned order', it has been inadvertently typed as 'inhibited and uninfluenced by the impugned order'. 2.

After carrying out rectification of the aforesaid typographical error, the substituted para 4 of the order dated 09.10.2020 shall read as follows:- "4.

Having regard to the aforesaid submissions made, the impugned order is quashed and the matter is remitted to the present Revisional Authority under Section 35-EE of the Act for fresh consideration of the matter. It shall be incumbent upon the Revisional Authority, after affording full opportunity of hearing to the Petitioner, to deal with each of the contentions raised and pass reasoned orders on merits and in accordance with law, uninhibited and uninfluenced by the impugned order, which has been set aside and communicate the decision taken to the Petitioner by 31.03.2021 under written acknowledgment." 1/3

Registry is directed to issue corrected copy of the order to the concerned parties without collecting any extra charges for the same. 11.11.2020 vjt To 1.The Revisionary Authority And Joint Secretary to the Government of India, Ministry of Finance Dept. of Revenue, 14, Hudco Vishala Building, B Wing 6th Floor Bhikaji, Cama Place New Delhi - 110 066.

2.The Commissioner of Central Excise (Appeals) 26/1, Mahatma Gandhi Road Chennai - 600 034.

3.The Commissioner of Central Excise Puducherry.

4. The Assistant Commissioner of Central Excise Puducherry III Division Puducherry Commissionerate.

Copy to M/s. Larsen & Toubro Limited ECC Division, TLT Works Mylan Road Sedarpet, Puducherry Rep. by its DGM - Indirect Taxes P.R.Subramaniam 2/3

P.D. AUDIKESAVALU, J.

vjt 11.11.2020 3/3