M/S Spic Limited, v. The Chairman

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 29.08.2018

CORAM

THE HONOURABLE MRS.JUSTICE J.NISHA BANU W.P.(MD)No.1418 of 2013 and M.P.(MD)No.2 of 2013 M/s.SPIC Limited, Rep. by its Executive-Finance, S.Kandasamy ... Petitioner Vs.

1.The Chairman, Central Board of Excise and Customs, Department of Revenue, North Block, New Delhi - 110 001.

2.The Customs, Excise and Service Tax Appellate Tribunal, No.26, Haddows Road, Chennai - 600 006.

3.The Superintendent, Office of the Superintendent of Central Excise, SPIC Nagar I Range, Tuticorin Division, No.C-50, Sipcot Industrial Complex, II Floor, Tuticorin - 628 008.

... Respondents PRAYER:- Writ Petition filed under Article 226 of the Constitution of India seeking a Writ of Certiorari calling for the records pertaining to the impugned circular No.967/01/2013-CX issued in F.No.208/36/2012-CX.6 dated 01.01.2013 on the file of the first respondent and quash the same.

For Petitioner :

Mr.S.P.Maharajan For Respondents RR1 & 3 :

Mr.R.Aravindan

ORDER

Challenging the impugned circular passed by the first respondent in Circular No.967/01/2013-CX issued in F.No.208/36/2012CX.6 dated 01.01.2013, the present writ petition came to be filed. https://hcservices.ecourts.gov.in/hcservices/

2. When the matter was taken up for hearing today, the learned Counsel for the petitioner fairly submitted that along with the

present writ petition, the petitioner has filed two other writ petitions in W.P.(MD)Nos.1417 & 1419 of 2013, which were disposed of on 10.04.2014. Pursuant to the disposal of the aforesaid two writ petitions, the second respondent herein, ie., Customs, Excise and Service Tax Appellate Tribunal, has also passed final orders in the subject matter and therefore, as on date, there is no threat for the petitioner. Hence, the learned Counsel for the petitioner prayed for closing the present writ petition, by recording his submission.

3. In view of the aforesaid submission made by the learned Counsel for the petitioner, this writ petition is closed. However, there shall be no order as to costs. Consequently, connected miscellaneous petition is closed.

Sd/- Assistant Registrar(CS-II) /True Copy/ Sub Assistant Registrar(CS-IV) gk To 1.The Chairman, Central Board of Excise and Customs, Department of Revenue, North Block, New Delhi - 110 001.

2.The Customs, Excise and Service Tax Appellate Tribunal, No.26, Haddows Road, Chennai - 600 006.

3.The Superintendent, Office of the Superintendent of Central Excise, SPIC Nagar I Range, Tuticorin Division, No.C-50, Sipcot Industrial Complex, II Floor, Tuticorin - 628 008.

+1cc to Mr.R.Aravindan, Advocate in SR No.81614 W.P.(MD)No.1418 of 2013 and M.P.(MD)No.2 of 2013 NM/SV/SAR 4/27.09.2018/2P/5C https://hcservices.ecourts.gov.in/hcservices/