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Madras High CourtCMA(MD)/955/2015dismissed as infructuous

The Commissioner Of Customs v. The Customs Excise And Service

2022-03-11Honourable Mr Justice R. Subramanian,Honourable Mr Justice N. Sathish Kumar13 pages

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED :11.03.2022

CORAM:

THE HONOURABLE MR.JUSTICE R.SUBRAMANIAN and THE HONOURABLE MR.JUSTICE N.SATHISH KUMAR C.M.A(MD)Nos.955 to 1030 of 2015 and connected miscellaneous petitions C.M.A(MD)No.955 to 1030 of 2015 The Commissioner of Customs Customs House, Tuticorin.

... Appellant/Respondent in all CMAs -vs1.The Customs Excise and Service Tax Appellate Tribunal South Zonal Bench, ... Respondent 2.Tamil Nadu Generation and Distribution Corporation Ltd., 2nd Floor, N.P.K.R.R.Maligai, No.144, Annasalai, Chennai-600 032.

Tamil Nadu.

... Respondent/Appellant in CMA (MD).No.955 to 999 of 2015

1. The Customs Excise and Service, Tax Appellate Tribunal South Zonal Bench, Sasthiri Bhavan Annex, 1st Floor, No. 26, Haddows Road, Chennai-006.

2. M/s.Sun Paper Mills Ltd., No.86, Old No.46 Evk Sampath Road, Chennai 07.

... Respondent(s) in CMA(MD). 1000/ 2015

1. The Customs Excise and Service, Tax Appellate Tribunal South Zonal Bench, Sasthiri Bhavan Annex, 1st Floor, 1/13

No. 26, Haddows Road, Chennai-006.

2. M/s.Hatsun Agro Products Lit .,, Domaine, No.1/20-A, Rajiv Gandhi Salai (Omr) Karapakkam, Chennai -97.

... Respondent(s) in CMA(MD). 1001/ 2015

1. The Customs Excise and Service, Tax Appellate Tribunal South Zonal Bench, Sasthiri Bhavan Annex, 1st Floor, No. 26, Haddows Road, Chennai-006.

2. M/s.Sri Chakra Industries, 550/16, New No. 4/25 Ambigai Nagar, Thazhai Veethi, Gomathipuram.

Madurai- 020.

... Respondent(s) in CMA(MD). 1002/ 2015 Tax Appellate Tribunal South Zonal Bench, Sasthiri Bhavan Annex, 1st Floor, No. 26, Haddows Road, Chennai-006.

2. V.Arivazhagar, Manager, M/s.Sri Chakra Industries, 550/16, New No. 4/25, Ambigai Nagar,Thazhai Veethi, Gomathipuram, Madurai-020.

... Respondent(s) in CMA(MD). 1003/ 2015 Tax Appellate Tribunal South Zonal Bench, Sasthiri Bhavan Annex, 1st Floor, No. 26, Haddows Road, Chennai-006.

2. M/s.Servalakshmi Papers Ltd. 31, Old 10-2 Bharathi Park Vii Cross, 2/13

Saibaba Colony, Coimbatorer-11. Tamil Nadu.

... Respondent(s) in CMA(MD). 1004/ 2015

2. H.S. Seetharaman 31, Old 10-2 Bharathi Park Vii Cross Saibaba Colony, Coimbatore-641011, Tamilnadu.

... Respondent(s) in CMA(MD). 1005/ 2015

2. Servalakshmi Papers Boards Pvt. Ltd., Vilampatti, Nilakottai, Dindigul-624219, Tamilnadu.

... Respondent(s) in CMA(MD). 1006/ 2015

2. Sehasayee Paper And Board Ltd., Pallipalayam, Erode-638007.

... Respondent(s) in CMA(MD). 1007/ 2015

2. Srinivasan 3/13

Sr. Executive Purchase Seshasayee Paper and Boards Ltd., Edode-638007, Tamilnadu.

... Respondent(s) in CMA(MD). 1008/ 2015

2. Seshasayee Paper And Boards Ltd., Pallipalayam, Erode-638007, Tamilnadu.

... Respondent(s) in CMA(MD). 1009/ 2015

2. M/s.K.G.Denim Limited Jadayampalayam, Mettupalayam, Coimbatore 641 502, Tamil Nadu.

... Respondent(s) in CMA(MD). 1010/ 2015

2. R. Selva Kumar, G.M., Jadayampalayam, Mettupalayam, Coimbatore-641502, Tamilnadu. ... Respondent(s) in CMA(MD). 1011/ 2015 4/13

2. Ashok Kumar Mutherjee Gm Import Agarwal Coal Corporation Pvt., Ltd., No.5, Yeshwant Colony Y N Road, Indore-452 003, Madya Pradesh.

... Respondent(s) in CMA(MD). 1012/ 2015 Haddows Road,

2. Agarwal Coal Corporation Pvt., Ltd Agarwalhouse, No.5, Yeshwant Colony Y N Road, Indore - 452 003., Madhya Pradesh.

... Respondent(s) in CMA(MD). 1013/ 2015

2. Indbarath Thermal Power Ltd., New Nu.20 Old No.129, Chamiers Road, Nandanam, Chennai-600035, Tamilnadu.

... Respondent(s) in CMA(MD). 1014/ 2015

2. Indbarath Thermal Power Ltd., New Nu.20 Old No.129, Chamiers Road, 5/13

Nandanam, Chennai-600035, Tamilnadu.

... Respondent(s) in CMA(MD). 1015/ 2015

2. Madras Cements Limited Formelly Ramco Cements Limited Auras Corporate Centre, 5th Floor, 98a, Radhakrishnan Salai, Mylapore, Chennai - 600004, Tamilnadu.

... Respondent(s) in CMA(MD). 1016/ 2015

2. Prakash Manian Indbarath Power Gencom Ltd., New No.20.20 / Old No.129, Chamiers, Road, Nandanam, Chennai-6000035, Tamilnadu.

... Respondent(s) in CMA(MD). 1017/ 2015

2. Bhatia Global Trading Limited, No.8/5, Manorama Ganji,Navratan Bagh,Main Road, Indore-452 001. Adya Pradesh.

... Respondent(s) in CMA(MD). 1018/ 2015 6/13

2. Costal Eneray Pvt. Ltd., 5th Floor, Buhati Towers, No.4, Moores Road, Chennai 600006, Tamil Nadru.

... Respondent(s) in CMA(MD). 1019/ 2015

2. S. Sivakumar, Gm(Finance & Accounts) M/s. Coastal Energy Pvt. Ltd., 5th Floor, Buhati Towers, No.4, Moores Road, Chennai-600006 Tamil Nadu.

... Respondent(s) in CMA(MD). 1020/ 2015

2. Devendran Coal International Pvt Ltd., 2a, & B, Iii Floor Raja Annamalai Building, Chennai-600 008. Tamil Nadu.

... Respondent(s) in CMA(MD). 1021/ 2015

2. B. Venkatraman Devendran Coal International Pvt. Ltd., 7/13

2a & B, Iii Floor, Raja Annamalai Building, Chennai, 600008, Tamilnadu.

... Respondent(s) in CMA(MD). 1022/ 2015

2. Apollo Tyres Ltd., Near Chalakudi, Thrissur-680689, Kerala.

... Respondent(s) in CMA(MD). 1023/ 2015

2. Empee Distilleris Ltd., Empee Towers, No.59, Harris Road, Pudupet, Chennai-600002, Tamil Nadu.

... Respondent(s) in CMA(MD). 1024/ 2015

2. P.A. Jacob Mani, Former G.M. V.P. (Operations), Empee Distilleries Limited, Empee Toers No.59, Harris Road, Pudupet, Chennai-600002, Tamil Nadu.

... Respondent(s) in CMA(MD). 1025/ 2015 8/13

2. Empee Sugars and Chemicals Ltd., Empee Towers 59, Harris Road, Pudupet, Chennai-600002, Tamil Nadu.

... Respondent(s) in CMA(MD). 1026/ 2015

2. R. Gopalakrishnan Gm Empee Sugars and Chemical Ltd., Empee Towers, 59, Harris Road, Pudupet, Cheiiai-600002. Tamil Nadu.

... Respondent(s) in CMA(MD). 1027/ 2015

2. Phonenix Comtrade Pvt., Ltd., Office Unit No.112 & 113, 1st Floor, B-Wing, Western Edge-Ii, Near W.E. High Way, Borivali (E), Mumbai-400066.

Maharashtra, ... Respondent(s) in CMA(MD). 1028/ 2015 Sasthiri Bhavan, Annex, 1st Floor, No.26, Haddows Road,

2. Star Coal India Pvt. Ltd., 9/13

No.3 Nathan Street, 2nd Floor, Harrington Road, Chetpet, Chennai-6000031, Tamil Nadu.

... Respondent(s) in CMA(MD). 1029/ 2015

2. M.A. Ahamed Sulaiman, V.P. Star Coal India Pvt., Ltd., No.3, Nathan Street, 2nd Floor, Arrington Road, Chetpet, Chennai-6000031.

Tamil Nadu.

... Respondent(s) in CMA(MD). 1030/ 2015 PRAYER in 955 of 2015: Appeal filed under Section 130 of Customs Act, 1962, to consider the above substantial question of law raised by the revenue and allow this appeal by setting aside the impugned Miscellaneous Order No.42230 to 42339 of 2014, dated 18.11.2014 made in Appeal No.C/41899/2013, on the file of the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai. Prayer in CMA(MD).No. 956, 957, 958, 959, 960, 961, 962, 963, 964, 965,966,967,968,969,970,971,972,973,974,975,976,977,978,979,980,981, 982,983,984,985,986,987,988,989,990,991,992,993,994,995,996,997,998, 999,1000,1001,1002,1003,1004,1005,1006,1007,1008,1009,1010,1011,1012 ,1013,1014,1015,1016,1017,1018,1019,1020,1021,1022,1023,1024,1025,10 26,1027,1028,1029 & 1030 of 2015:

Appeal filed under Section 130 of Customs Act, 1962, to consider the above substantial question of law raised by the revenue and allow this appeal by setting aside the impugned Miscellaneous Order No. 42230 to 42339 of 2014, dated 18.11.2014 made in Appeal No.

C/41900/2013, C/41901/2013 C/41902/2013 C/41903/2013 C/41904/2013 C/41905/2013 C/41906/2013 C/41907/2013 C/41908/2013 C/41909/2013 C/41910/2013 C/41911/2013 C/41912/2013 C/41913/2013 C/41914/2013 C/41915/2013 C/41916/2013 C/41917/2013 C/41918/2013 C/42026/2013 C/42027/2013 C/42028/2013 C/42029/2013 C/42030/2013 C/42031/2013 C/42032/2013 C/42033/2013 C/42034/2013 C/42035/2013 C/42036/2013 C/42037/2013 C/42038/2013 C/42039/2013 C/42040/2013 C/42041/2013 C/42042/2013 C/42043/2013 C/42044/2013 C/42045/2013 C/42046/2013 C/42047/2013 C/42048/2013 C/42049/2013 C/42050/2013 10/13

C/40658/2014 C/40160/2014 C/40828/2014 C/40829/2014 C/41052/2014 C/41053/2014 C/41054/2014 C/41075/2014 C/41076/2014 C/41078/2014 C/41108/2014 C/41109/2014 C/41214/2014 C/41215/2014 C/41243/2014 C/41263/2014 C/41277/2014 C/41264/2014 C/41307/2014 C/41319/2014 C/41321/2014 C/41352/2014 C/41353/2014 C/41381/2014 C/41470/2014 C/41474/2014 C/41475/2014 C/41476/2014 C/41510/2014 C/41539/2014 C/41540/2014 on the file of the customs, Excise and Services Tax Appellate Tribunal, south Zonal Bench, Chennai. For Appellant :Mr.B.Vijay Karthikeyan in All CMAs For R1 :No appearance in All CMAs For R2 :Mr.B.Ramanathan in CMA(MD).No.955 to 999/2015 M/S. S.RENGANATHAN in CMA(MD).No. 1002 &1003/2015 M/S.K.S.VENKATAGIRI in CMA(MD).No.1004,1005, 1006, 1010 &1011 of M/S. LAKSHMI KUMARAN & SRIDHARAN ATTORNEY in CMA(MD).No.1007 to 1009, 1019 & 1020/2015 M/S. N.DILIP KUMAR in CMA(MD).No.1012 &1013 /2015 M/S. RAGUVARAN GOPALAN in CMA(MD).No.1014&1017/2015 M/S. SATHISH PARASARAN in CMA(MD).No.1015&1016/2015 MR.S.JEYAKUMAR in CMA(MD).

No.1021,1022,1024,1026,1027,1029&1030/2015 M/S. B. RAJESH SARAVANAN in CMA(MD).No.1023/2015 M/S. R.SARAVANAKUMAR in CMA(MD).No.1028/2015 No Appearance in CMA(MD).No.1000,1001,1018&1025/2015 11/13

COMMON JUDGMENT R.SUBRAMANIAN,J AND N.SATHISH KUMAR,J Though we have considerable doubt about the maintainability of the appeal, which challenges the reference made by the regular Bench of a issue to a Larger Bench, Mr.B.Vijay Karthikeyan, learned counsel appearing for the appellant would submit that in view of the fact that the appeals filed against similar orders before the Principal Bench, were dismissed, the larger Bench of CESTAT heard the matters afresh and had remitted the matter for denova proceedings before the adjudicating authority based upon the out come of the decision of the Hon'ble Supreme Court in M/s.Maruti Ispat and Energy Pvt., Ltd., & Others. Therefore, according to the learned counsel for the appellants, these appeals have become infructuous.

2. Recording the statement of the learned counsel, these appeals are dismissed as infructuous. No costs. Consequently, connected miscellaneous petitions are closed. Sd/- Assistant Registrar (Crl Side) // True Copy // / /2022 Sub Assistant Registrar(CS) am Note :In view of the present lock down owing to COVID-19 pandemic, a web copy of the order may be utilized for official purposes, but, ensuring that the copy of the order that is presented is the correct copy, shall be the responsibility of the advocate / litigant concerned.

To:

1.The Customs Excise and Service Tax Appellate Tribunal South Zonal Bench, 2.Tamil Nadu Generation and Distribution Corporation Ltd., 2nd Floor, N.P.K.R.R.Maligai, No.144, Annasalai, Chennai-600 032.

Tamil Nadu.

12/13

+1 CC to M/s.B.VIJAY KARTHIKEYAN, Advocate ( SR-11735[F] dated 14/03/2022 ) +2CC to M/S. S.RENGANATHAN, Advocate, SR.No.11965,11964 +5CC to M/S.

LAKSHMI KUMARAN, Advcoate, SR.No.12087,12086,12085,12084 +1CC to M/S. B. RAJESH SARAVANAN, Advocate, SR.No.11893 C.M.A(MD)Nos.955 to 1030 of 2015 11.03.2022 KS(CO) KB(25.03.2022) 13P 12C 13/13