Sri Lakshmi Venkateswara v. The Commissioner Of Customs

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 20.11.2018

CORAM

THE HONOURABLE MR.JUSTICE T.RAJA W.P.No.3813 of 2016 1 Sri Lakshmi Venkateswara Sago Factory Rep. by its Partner R.Palanivel Oduvin Kurichi Post, Rasipuram Taluk Namakkal District 2 Sri Velmurugan Sago Factory Rep. by Proprietor Krishnan Karutharajapalayam, Malliakaraj Post Attur Taluk, Salem District 3 V.P.Natesan & Co.

Sri Manivel Sago Factory Rep. by Partner V.P.Natesan Srasanatham Post, Attur Taluk Salem District 4 Sri Soorya Sago Factory Rep. by Proprietor Varatharajan Eachampatti, Seeliampatti Post Attur Taluk, Salem District 5 Sengottaiya Sago Factory Rep. by Proprietor S.Periasamy Sathasivapuram Post, Attur Taluk Salem District 6 Dhanalakshmi Sago Factory Rep. by Proprietor V.Mohan Manivilundhan Post-636 121 Attur Taluk, Salem District 7 P.Srinivasan & Co.

Sri Venkateswara Sago Factory Rep. by Partner P.Srinivasan No.13-B, Thattankadu Namagiripet Post-637 406, Rasipuram Taluk Namakkal District

8 Sri Vinayaga Sago Factory Rep. by Proprietor S.Kandasamy Attur Main Road Thanneerpandalakadu Namagiripet-637 406, Rasipuram Taluk, Namakkal District 9 Sri Sapthagiri Sago Products Rep. by Proprietor L.Kannan 157, Thanneerpandalakadu Namagiripet-637 406 Namakkal District 10 Sri Jothi Sago Factory M.Babu & Co. Rep. by Partner M.Babu Mettala, Karkoodalpatty Post Rasipuram Taluk, Namakkal District 11 Sree Dhandayuthapani Sago Factoy Rep. by Power Agent B.Dhandayuthapani Moolapallipatty-637 406 Rasipuram Taluk, Namakkal District 12 Sri Venkatachalapathy Sago Factory Rep. by Partner D.Vellian 1/67, Attur Main Road Karkudalpatty-636 202 Rasipuram Taluk, Namakkal District 13 M/s.Pappu Sago Factory Rep. by Partner P.Gopal Ayilpatty Post-636 202 Rasipuram Taluk, Namakkal District 14 K.M.K.Sago Factory Rep. by Proprietor K.Mani Eswaramoorthipalayam-636 202 Rasipuram Taluk, Namakkal District 15 V.Rangarajan & Co.

Sakthivel Sago Factory Rep. by Partner R.Boopathi Eswaramoorthipalayam-636 202 Rasipuram Taluk Namakkal District 16 Sri Senthil Kumar Sago Factory Rep. by Proprietor Thimmanaickkanpatty Post Rasipuram Taluk, Namakkal District

17 Kaliamman Rice & Sago Factory Rep. by Proprietor K.Palanivel Thimmanaickkanpatty Post Rasipuram Taluk, Namakkal District 18 Sri Balaji Sago Factory Rep. by Partner Buvaneswaran 27/3B & 3C1, Main Road Mangalapuram-636 202 Rasipuram Taluk, Namakkal District 19 Sri Thirumala Sago Industry Rep. by Partner Natesan S.F.No.177/1-A3, Ayilpatty Post Rasipuram Taluk, Namakkal District 20 Sri Gopalakrishna Sago Industries Rep. by Partner G.Raghu Thanneerpandalkadu, Namagiripet-637 406 Namakkal District 21 Thirumalaivasa & Co.

Sri Palaniappa Sago Factory Rep. by Proprietor V.Kumarasamy Vengayapalayam, Seerapatti Po Rasipuram Taluk, Namakkal District 22 Golden Sago Factory Rep. by Partner P.Duraisamy 9/16 Near Attur Main Road Seerappalli Po-637 406 Rasipuram Taluk, Namakkal District 23 Lord Venkateswara Sago Product Rep. by Partner R.Loganathan Oduvankurichi Post, Rasipuram Taluk Namakkal District 24 Sri Balaji Sago & Starch Products Rep. by Partner R.Loganathan Oduvankurichi Post, Rasipuram Taluk Namakkal District 25 Sri Balaji Sago Products Rep. by Partner R.Loganathan Namagiripettai Post Rasipuram Taluk Namakkal District 26 Arul Murugan Sago Factory Rep. by Proprietor K.Natesan

Seerapalli, Oduvankurichi Post Rasipuram Taluk Namakkal District 27 Lesses: Kaliamman Sago Factory Rep by Proprietor N.Palanivelan R.Pudupatty Post, Rasipuram Taluk Namakkal District 28 Palaniappa Sago Factory Rep by Proprietor P.Ganesan Namagiripet Post Rasipuram Taluk, Namakkal District 29 Sri Rajavel Sago Factory Rep. by Partner R.Mohan Namagiripettai Post Rasipuram Taluk, Namakkal District 30 Kandhavel Sago Factory Rep by Partner N.Krishnan Vellakkai Patti Post Rasipuram Taluk, Namakkal District 31 Vetrivel Sago Products Rep. by Partner N.Krishnan 61/5B, Pudupatti Main Road Vellakkai Patti Post Rasipuram Taluk, Namakkal District 32 Sri Venkateswara Sago & Starch Products Rep by Partner K.Babu O.Jedarpalayam Rasipuram Taluk, Namakkal District 33 Sri Venkateswara Sago Products Rep by Partner K.

Babu Ariya Goundampatti Post Rasipuram Taluk, Namakkal District 34 Sri Karthikeya Sago Factory Rep by Proprietor M.Athiyappan SF No.82/4 to 10A, Gopalapuram Post Attur Taluk, Namakkal District 35 Sri Man Narayana Sago Factory Rep by Proprietor P.R.

36 Thillaikaarasi Sago Factory Rep by Partner R.Pushpa Oduvankurichi Post Rasipuram Taluk, Namakkal District 37 Sree Elayaperumal Sago Factory Rep. by Partner R.P.Sharavanan Oduvankurichi Post, Rasipuram Taluk Namakkal District 38 Sri Madhurambigai Sago Factory Rep by Proprietor S.Sadasivam West Palapatty, Sellappampatty Post Namakkal Taluk & District 39 Maruthi Sago Factory Rep by Proprietor Gopikannan Sedapatty Pudur, Thalambadi Post Namakkal District 40 Sri Thirumangaliyamman Sago Factory Rep by Partner G.Jagadheesan Sellappampatty Post, Namakkal Taluk and District 41 Mahalakshmi Starch & Sago Factory Rep by N.Prabhakaran Minnampalli PO, Namakkal Taluk and District 42 Sri Venkateshwara Starch & Sago Factory Rep by Proprietor R.Ravi Elur Road, Kalangani-637 014 Namakkal Taluk and District 43 Elayaraja Sago Factory Rep by Proprietor N.Thalamuthu Minnampalli Post Namakkal Taluk and District 637 019 44 P.Natesan & Sons Sri Poovadamman Sago Factory Rep.

by Partner N.Prabhakaran Kalangani Post Namakkal Taluk and District 637 014 45 Sri Bommu Starch & Sago Factory Rep. by Proprietor K.Shanmugavel Sellappampatty Post Namakkal Taluk and District 46 Valliammal Sago Factory Rep. by Proprietor P.Premanand

Avalnaikenpatty Post Namakkal Taluk and District 637 019 47 Sri Venkateswara Sago Factory Rep. by Proprietor A.Sampath Nadupatty, Sellappampatty Post Namakkal Taluk and District 637 019 48 Arun Prasad Sago Factory Rep. by Partner Muthuraja Nadupatty, Sellappampatty Post Namakkal Taluk and District 637019 49 Sri Ganapathy Sago Factory Rep. by Proprietor N.Ratha Rani Minnampalli Post Sellappampatty via Namakkal Taluk and District 637 019 50 Kaliamman Sago Factory Rep. by Proprietor Kaliyamman SF No.315/10, Minnampalli Post Namakkal Taluk and District 637 019 51 Vanitha Sago Factory Rep. by Proprietor Vallal Dewgam 4/138 Pottanam Po Senthamangalam Namakkal 637 409 52 Varadarajan Sago Factory Rep. by Proprietor Vairasam 4/120 Pottanam Po Senthamangalam Namakkal 637 409 53 Anubu Vinayaga Starch & Sago Factory Rep. by Proprietor S.

Rajendran Elur Road, Kalangani 637 014 Namakkal Taluk and District 54 Sri Balaji Sago Factory Rep. by Proprietor E.Srinivasan Pudanchandai, Sellappampatty Post Namakkal Taluk and District 637 019 55 Sri Saravana Sago Factory Rep. by Proprietor S.R.

56 Sri Balaji Sago Factory Rep. by Proprietor R.Vimala Sedapatty Pudur Thalampadi Post, Namakkal Taluk and District 57 Sri Selliamman Sago Factory Rep. by Proprietor K.Thamsamal Karungalpudhur, Pappinaickenpatti Post Namakkal Taluk and District 58 Lakshmi Sago Factory Rep. by Proprietor M.N.Selvan Sellappampatty Post Namakkal Taluk and District 637 019 59 Vetrivel Sago Factory Rep. by Partner T.Karunanithi Sellappampatty Post Namakkal Taluk and District 60 Sri Balaji Sago Factory Rep. by Proprietor T.Santhoshkumar Sellappampatty Post Namakkal Taluk and District 61 Selvalakshmi Sago Factory Rep. by Proprietor R.Balasubramaniam Karayampudur, Pappinaickenpatty Post Namakkal Taluk and District 62 Sri Velmurugan Sago Factory Rep. by Partner M.Ganesan Ulipuram-636 118 Gangavalli Taluk, Salem District 63 Sri Kalaiselvan Sago Factory Rep. by Proprietor P.Srinivasan Ulipuram Post Gangavalli Taluk, Salem District 64 R.Kandasamy Gounder & Co.

Amman Sago Factory Rep. by Partner Senthil Ulipuram 636 118 Gangavalli Taluk, Salem District 65 Sri Vetrivelan Sago Factory Rep. by Proprietor M.Pasupathi Ulipuram Pudur Ulipuram 636 118 Gangavalli Taluk, Salem District

66 U.M.Duraisamy & Co.

Annai Sago Factory Rep. by Partner U.M.Duraisamy, Ulipuram Post Gangavalli Taluk, Salem District 67 Sri Krishna Industrial Starch Factory Rep. by Proprietor M.Krishnan Jangama Samuthram Po Thammampatty-636 113 Ulipuram, Gangavalli Taluk, Salem District 68 Sri Vinayaga Sago Factory Rep. by Proprietor V.Dhanasekaran Thammanpatti 69 K.Palanivel Gounder & Co.

Rep. by Partner K.Palanivel Gounder Murugan Sago Factory Ulipuram to Thammampatty Road Ulipuram-636 118 Gangavalli Taluk, Salem District 70 G.Sengoden & Son Valli Sago Factory Rep. by Partner G.Sengodan Kondayampally Post Gangavalli Taluk, Salem District 71 Sri Palani Andavar Sago Factory Rep. by Proprietor K.Rathinam Thammampatty Post Gangavalli Taluk, Salem District 72 Sivakami Amman Sago Factory Rep. by Proprietor R.Rajasekaran Manamalai Village Palakkadu Post 636 110 Gangavalli Taluk, Salem District 73 Sri Velmurugan Starch Industries Rep. by Partner A.Muthuselvan T.Murunga Patti Post, Thuraiyur Taluk Trichy District .. Petitioners -vs1 The Commissioner of Customs, Central Excise and Service Tax 1 No.1, Foulks Compound Anai Medu Salem 636 001

2 Central Board of Excise & Customs North Block New Delhi 110 001.

3 Union of India (Rep. by the Secretary Ministry of Finance) Department of Revenue, North Block New Delhi 4 Tamizhaga Starch & Sago Producers Association Sago Serve Compound Jageer Ammapalayam, Omalur Main Road Salem 636 302 .. Respondents Petition under Article 226 of the Constitution of India, praying for the issue of a Writ of Mandamus, directing the third respondent herein to dispose the application dated 29.7.2013 as reiterated on 9.1.2015 presented by the petitioners 1 to 73 through the fourth respondent Association, invoking Section 11-C of the Central Excise Act, 1944 and to waive the Central Excise Duty liability on the clearances of Tapiaco Sago (Sabudana) for the period between 1.3.2011 and 28.2.2013.

For Petitioners : Mr.N.Inbarajan For Respondents : No appearance

ORDER

Learned counsel for the petitioners submitted that since the prayer sought for in the writ petition has become infructuous, the same may be dismissed. He has also made an endorsement to that effect. Recording his statement and the endorsement, this writ petition is dismissed as infructuous. No costs. Sd/- Assistant Registrar(CS IX) //True Copy// Sub Assistant Registrar ss To 1 The Commissioner of Customs Central Excise and Service Tax 1 No.1, Foulks Compound Anai Medu Salem 636 001

2 Central Board of Excise & Customs North Block New Delhi 110 001 3 The Secretary to Union of India (Ministry of Finance) Department of Revenue, North Block New Delhi 4 Tamizhaga Starch & Sago Producers Association Sago Serve Compound Jageer Ammapalayam, Omalur Main Road Salem 636 302 +1 cc to Mr.N. Imbarajan, Advocate Sr.No. 79312 W.P.No.3813 of 2016 SVN(CO) CSL/12.12.2018