M/S P. C. M. Cement Concrete (P) Ltd. v. Commissioner Of Cgst And Cx Siliguri Commissionerate

OD-9

IN THE HIGH COURT AT CALCUTTA

SPECIAL JURISDICTION ORIGINAL SIDE IA NO: GA/2/2025 IN CEXA/24/2011 M/S. P.C.M. CEMENT CONCRETE (P) LTD.

VS.

COMMISSIONER OF CENTRAL EXCISE, SILIGURI BEFORE :

THE HON'BLE THE CHIEF JUSTICE T.S. SIVAGNANAM AND THE HON'BLE JUSTICE CHAITALI CHATTERJEE (DAS) Dated : August 28, 2025.

Appearance:

Mr. Pradip Kumar Das, Sr. Adv.

Ms. Ankita Mitra, Adv.

Mr. Subrata Mukherjee, Adv.

Mr. Anup Das, Adv.

...for Appellant Ms. Manasi Mukherjee, Adv.

Mr. Kaustuv Kanti Maiti, Adv.

...for the Respondent THE COURT: This application being GA/2/2025 has been filed to correct the cause title.

The prayer is not opposed by the learned senior standing counsel appearing for the respondent.

Accordingly, the application being GA/2/2025 is allowed. Let necessary corrections be carried out in the cause title by the department.

Although the records are not available before this Court, by consent of the parties, the appeal is taken up for hearing upon treating the same as on day's list.

This appeal has been filed challenging the order passed by the Customs, Central Excise & Service Tax Appellate Tribunal, East Zonal Bench, Kolkata (the Tribunal) in Excise Appeal No. E/73/2010 dated 12.05.2010. We have heard the learned Counsel for the parties. It is submitted by the Learned Senior Counsel appearing for the appellant that the interest which had been directed to be paid has been paid by the assessee.

In such circumstances, nothing further survives for adjudication in this appeal and, accordingly, appeal stands disposed of as having become infructuous.

(T.S. SIVAGNANAM, CJ.) (CHAITALI CHATTERJEE (DAS), J.) sm/sp3