K.C.Gurusamy, v. The Union Of India,

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 08.01.2026

CORAM

THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN and THE HONOURABLE MRS.JUSTICE R.KALAIMATHI W.P(MD)No.3572 of 2015 and M.P.(MD)No.1 of 2015 K.C.Gurusamy, Partner, M/s Kaycee Plasto Packs, S-21 Sidco Industrial Estate, Sulakarai, Virudhunagar 628 003.

... Petitioner Vs.

1.The Union of India, Rep. by its Secretary, Ministry of Finance, New Delhi.

2.The Commissioner, O/o The Commissioner of Central Excise, Central Revenue Buildings, Bibikulam, Madurai - 2.

... Respondents Prayer : Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Declaration , to declare Rule 1/4

26 of the Central Excise Rules as ultra vires, confiscatory and beyond the provisions of the Central Excise Act.

For Petitioner : No appearance For Respondents : Mr.Paulpandi for R1 Mr.R.Gowrishankar for R2

ORDER

(By G.R.SWAMINATHAN, J.) None appeared for the writ petitioner on 07.01.2026. Today ie., 08.01.2026, also there is no appearance on the side of the writ petitioner. Hence, the writ petition is dismissed for non-prosecution. No costs. Consequently, connected miscellaneous petition is closed. (G.R.S. J.,) & (R.K.M. J.,) 08.01.2026 NCC : Yes/No Index : Yes / No Internet : Yes/ No ias 2/4

To:

1.The Secretary, Union of India, Ministry of Finance, New Delhi.

2.The Commissioner, O/o The Commissioner of Central Excise, Central Revenue Buildings, Bibikulam, Madurai - 2.

3/4

G.R.SWAMINATHAN, J.

and R.KALAIMATHI, J.

ias W.P(MD)No.3572 of 2015 08.01.2026 4/4