M/S.Scm Textile Preocessing Mills v. Union Of India

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 09.10.2020

CORAM

THE HONOURABLE DR. JUSTICE VINEET KOTHARI AND THE HONOURABLE MR. JUSTICE M.S. RAMESH W.A. No. 2465 of 2019 & C.M.P. Nos. 16174 to 16176 of 2019 M/s. SCM Textile Processing Mills, rep. by its Partner, Mr.N.K. Nandhagopal, No.29, Marapalam Road, KAS Nagar, Karungal Palayam East, Erode - 638 003.

..Appellant/Petitioner Vs.

1.

Union of India, rep. by its Secretary to Government, Ministry of Finance, Department of Revenue, New Delhi.

2.

Customs and Central Excise Settlement Commission Bench At Chennai, No.33, Rajaji Salai, Customs House, Chennai -1.

3.

Comissioner of Central Excise, Foulks Compound, Anai Road, Salem - 636 001.

Salem District.

4.

The Superintendent of Central Excise, Office of the Superintendent of Central Excise, Erode II Range, No.81, Bharathi Nagar, Soolai, V. Chatram, Erode - 638 005.

..Respondents/Respondents Prayer:

Writ Appeal to set aside the order dated 14.03.2019 passed in W.P. No. 46479 of 2006 and petition filed under Article 226 of the Constitution of India, praying to Issue a writ of Certiorified Mandamus to call for the Records relaing to the Final order passed by the 2nd Respondent in settlement Application No. SA(E) No.92/95, 98-110 and 123 of 2004 in final

order No.59/2006-C.Ex dated 31.10.2006 and quash the same and to direct the Second Respondent to pass orders on the application submitted by the petitioner declaring that the petitioner is entitled to exemption for the Polyvastra for the period from the year, 1996 to 2002 as per the KVIC Certificate issued to M/s.Majestic Dyers and Printers which is the branch of the Petitioner.

For Appellant ::

Mr.R. Parthasarathy For Respondents::

Mr.V. Sundareswaran

J U D G M E N T

( BY DR. VINEET KOTHARI,J.) The learned counsel for the appellant submits that since the Assessee has availed the benefit of Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 for dispute resolution, he may be permitted to withdraw the present Writ Appeal. 2.

The learned counsel for the respondents has no objection for the same.

3.

Therefore, the Writ Appeal is dismissed as withdrawn. No costs. Connected C.M.Ps are closed.

Sd/- Assistant Registrar //True Copy// Sub Assistant Registrar To 1.

The Secretary to Government, Union of India, Ministry of Finance, Department of Revenue, New Delhi.

2.

The Customs and Central Excise Settlement Commission Bench At Chennai, No.33, Rajaji Salai, Customs House, Chennai -1.

3.

The Comissioner of Central Excise, Foulks Compound, Anai Road, Salem - 636 001.

Salem District.

4.

The Superintendent of Central Excise, Office of the Superintendent of Central Excise, Erode II Range, No.81, Bharathi Nagar, Soolai, Chatram, Erode - 638 005.

+1cc to Mr.V.Sundareswaran, Advocate in SR.NO..33373 W.A.No.2465 of 2019 NRJK(CO) RV(04/11/2020)