The Asst. Commissioner Of v. M/S Rexin Sea India Ltd

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 01.10.2020

CORAM

THE HON'BLE DR.JUSTICE VINEET KOTHARI AND THE HON'BLE MR.JUSTICE KRISHNAN RAMASAMY W.A.No.1334 of 2017 The Assistant Commissioner of Central Excise, 130/8-1, Katchri Road, Virudhunagar, 626 001 (after reorganization in view of GST, now designated as) Asst. Commissioner of Central Tax & Central Excise, Madurai II Division, office of the Asst. Commissioner of GST and Central Excise, Madurai Central Revenue Building, Bibikulam, Madurai.

...

Appellant/Respondent vs.

M/s.Rexin Sea (India) Ltd., Mudhukulathur Road, Kamudhi Fort, Kottaimedu 623 604 ...

Respondent Writ Appeal filed against the order dated 26.07.2017 in W.P.No.40071 of 2002, insofar as it relates to setting aside the demand of interest on the duty of Rs.26,34,769.21 till it is repaid in full.

WP.No.40071/2002: Petition filed u/a.226 of the Constitution of India to issue a writ of certiorarified mandamus to call for the records relating to the proceedings of the respondent in C.No.4/20/2002-TRC (Notice of Demand to Defaulter) dt.16.10.2002 and to quash the same as illegal, unsustainable and further forbear the respondent from proceeding to recover the refunded amount of Rs.26,34,769.21 without due process of law as laid down by the Hon'ble Supreme Court in its decision reported in 1996 (86) ELT 460 and as per circular of the Central Board of Excise and Customs, circular No.423/56/98Cx.dt.22.9.98. For Appellant :

Mr.T.Pramod Kumar Chopda, Senior Standing Counsel For respondent :

Mr.M.A.Mudimannan for Mr.K.Jayachandran https://hcservices.ecourts.gov.in/hcservices/

JUDGMENT

(Delivered by DR.VINEET KOTHARI, J.) Mr.T.Pramod Kumar Chopda, learned counsel appearing for the Appellant/Department submitted that the Assessee has availed the benefit under the Vivad se Vishwas Scheme, and due certificate has been issued for the same, and therefore, the appeal may be dismissed as withdrawn. Mr.M.A.Mudimannan, learned counsel appearing for the respondent has no objection.

2. In view of the submission made by the learned counsel for the Appellant/Department, the appeal is dismissed as withdrawn. No costs.

Sd/- Assistant Registrar(CS ) //True Copy// Sub Assistant Registrar +1 cc to Mr.K.Jayachandran, Advocate,sr.32300 +1 cc to Mr.T.Pramodkumar, Advocate,sr.32284 rld(co) krd 2/11 W.A.No.1334 of 2017 https://hcservices.ecourts.gov.in/hcservices/