Madras High CourtWP(MD)/11340/2014disposed of

Vishnu Fabrics Pvt. Ltd., v. The Commissioner

2022-04-08Honourable Mr Justice C. Saravanan3 pages

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 08.04.2022

CORAM

THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P(MD).Nos.1 and 1 of 2014 W.P.(MD).No.11340 of 2014 Vishnu Fabrics Private Limited Represented by its Director, P.D.Ramasubramania Raja, Rukmani Gardens, Madavarvilagam, Srivilliputtur, Virudhunagar District.

... Petitioner Vs.

C.R.Buildings,Madurai.

2.The Assistant Commissioner, Rajapalayam, Virudhunagar District.

...Respondents

Prayer : Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorari, calling for the records relating to the impugned order passed by the first respondent in A.No.79 of 2011 dated 24.02.2012 and quash the same. For Petitioner : Mr.R.Krishnamoorthy For Mr.T.Bashyam For Respondents : Mr.K.Prabhu Junior Standing Counsel W.P.(MD).No.11341 of 2014 Vishnu Fabrics Private Limited Represented by its Director, P.D.Ramasubramania Raja, Rukmani Gardens, Madavarvilagam, Srivilliputtur, Virudhunagar District.

... Petitioner 1/3

Vs.

C.R.Buildings, Madurai.

2.The Joint Commissioner, Tirunelveli.

...Respondents

For Petitioner : Mr.R.Krishnamoorthy For Mr.T.Bashyam For Respondents : Mr.K.Prabhu Junior Standing Counsel COMMON ORDER Heard the learned counsel for the petitioner and the learned Junior Standing Counsel for the respondents.

2. In these writ petitions, the petitioner has challenged the order in Appeal No.79 of 2011 (TNL), dated 24.02.2012 and order in Appeal No.148 of 2012 (TNL), dated 29.03.2013.

3. Though, learned counsel for the petitioner had made certain submissions on merits and had also pleaded difficulty on account of the untimely death of Director and since the subsequent Director was unaware of the liability, the case could not properly prosecuted, it is noticed that the petitioner had issued with two show cause notices, dated 10.08.2010 and 16.08.2010, which culminated in order in Original No.17/AC/CE/2010, dated 30.12.2010, bearing reference C.No.V/7109/15/21/2010-ADJN and order in Original No.03/ADC/CE/2012, dated 13.01.2012, bearing reference C.No.V/7109/15/58/10-ADJN respectively. By the aforesaid order in Original, demand proposed in the show cause notice issued to the petitioner has been confirmed.

4. Aggrieved by the same, the petitioner had also filed the respective appeals before the first respondent. The first respondent dismissed the appeal on merits after noting the petitioner was not appearing for personal hearing despite several dates for appearance. It is noted that the impugned order passd by the Commissioner is an appealable order and appeal lies before the Customs Excise and Service Tax Appellate Tribunal (CESTAT), Chennai. 2/3

5. Considering the same, these writ petitions were filed almost immediately after the impugned orders were passed, I am inclined to dispose these writ petitions by directing the petitioner to file a statuory appeal before the Tribunal within a period of 45 days from the date of receipt of copy of this order subject to the petitioner making mandatory pre-deposit under Section 129 E of the Customs Act, 1961. If such appeal is filed, Customs Excise and Service Tax Appellate Tribunal (CESTAT), Chennai, Registry shall number the appeal and list it for final hearing in its turn. No costs. Consequently, the connected Miscellaneous Petitions are closed.

Sd/- Assistant Registrar (CS I) // True Copy // / /2022 Sub Assistant Registrar(CS) sn To C.R.Buildings, Madurai.

2.The Assistant Commissioner, Rajapalayam, Virudhunagar District.

3.The Joint Commissioner, Tirunelveli.

Copy to:

The Customs Excise and Service Tax Appellate Tribunal (CESTAT), Chennai, +1 CC to M/s.K. PRABHU, Advocate ( SR-17886[F] dated 11/04/2022 ) W.P(MD).Nos.11340 and 11341 of 2014 08.04.2022 MGJ(21.04.2022) 3P 6C 3/3