M/S The New Engineering Company v. Union Of India & ORS

28.07.2025 sb Ct.5.

IN THE HIGH COURT AT CALCUTTA

CONSTITUTIONAL WRIT JURISDICTION APPELLATE SIDE WPA 7175 of 2015 M/s New Engineering Company

Versus

Union of India & Ors.

Mr. Shovit Betal ... For the petitioner Mr. Bhaskar Prosad Banerjee Ms. Ekta Sinha ... For CGST authorities.

1.

Today, the learned advocate representing the petitioner would submit that the petitioner has deposited a sum of Rs.32,46,232/- towards pre-deposit for maintaining an appeal under Section 35B of the Central Excise Act, 1944 (hereinafter referred to as the "said Act"). 2.

Let a copy of the relevant receipt dated 24th July, 2025, received by the office of the Superintendent, Central Excise, as placed by the petitioner in Court today be retained with the records.

3.

Without going into the issue as to whether the aforesaid belated deposit made by the petitioner would constitute valid deposit within the meaning of Section 35F of the said Act, however, having regard to the prayer made by the petitioner, let the writ petition be dismissed as withdrawn.

(Raja Basu Chowdhury, J.)