The Commissioner Of Central v. M/S G.Ramamoorthi

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 15.04.2025 CORAM :

THE HON'BLE MR.K.R.SHRIRAM, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE MOHAMMED SHAFFIQ The Commissioner of Customs Central Excise & Service Tax (Adjudication) O/o. Commissioner of Central Excise, Customs & Service Tax 6/7, A.T.D. Street, Race Course Road Coimbatore 641 018.

The Union of India Rep. by the Secretary to the Government of India Department of Revenue Appellants in New Delhi.

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both W.As.

Vs.

M/s. G.Ramamoorthi Constructions (I) Pvt. Ltd. 81, Vinayagar Koil Street, Tatabad Respondent-1 in Coimbatore 641 012.

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W.A.No.601/17 M/s. Sabari Constructions Technologies (P) Ltd. No.1, N.G.N. Building 142, N.G.Narayanaswamy Street New Siddhapudur. Coimbatore 641 012 Rep. by its Managing Director Respondent-1 in K.Vengatachalapaty.

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W.A.No.602/17

The Government of Tamil Nadu Rep. by the Secretary to Government Commercial Taxes Department Respondent-2 in Secretariat, Chennai.

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both W.As.

Prayer : Appeals under Clause 15 of Letters Patent against the order dated 28.07.2015 in W.P.No.7483 of 2015 and the order dated 24.02.2016 in W.P.No.13156 of 2015 respectively.

For Appellants :

Mr.A.P.Srinivas For Respondents :

Mr.S.Ravee Kumar for Respondent-1 (both W.As.) Mr.TNC Kaushik Additional Government Pleader for Respondent-2

JUDGMENT

(Judgment of the Court was delivered by the Hon'ble Chief Justice) Appellants have impugned orders dated 28.07.2015 and 24.02.2016, respectively, passed by learned Single Judges of this Court, by which, the impugned orders were quashed and set aside and the matters were remanded to the Commissioner (Adjudication) for de novo consideration.

The order also says that first appellant shall deal with the issues in terms of the exemption Circular No.80 dated 17.09.2004.

2. Shri. Srinivas states that though the impugned order indicates Circular No.80 dated 17.09.2004 as an exemption Circular, it is not and it applies to first respondent's case.

3. In our view, when the entire orders impugned are read, they only indicate that first appellant should decide the matters afresh by considering the applicability of Circular No.80 dated 17.09.2004. We see no reason to interfere. All rights and contentions are kept open.

4. Appeals are disposed of. There shall be no order as to costs. (K.R.SHRIRAM, CJ) (MOHAMMED SHAFFIQ,J.) 15.04.2025 Index :

Yes/No :

Yes/No kpl

To The Secretary to Government Commercial Taxes Department Secretariat, Chennai.

THE HON'BLE CHIEF JUSTICE AND MOHAMMED SHAFFIQ,J.

(kpl) 15.04.2025