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Gujarat High Court

M/S J P Foods, A Division Of M/S J P Tobacco ... vs Union Of India on 22 February, 2021

Author: J.B.Pardiwala

Bench: J.B.Pardiwala, Ilesh J. Vora

         C/SCA/2481/2021                                    ORDER




          IN THE HIGH COURT OF GUJARAT AT AHMEDABAD


           R/SPECIAL CIVIL APPLICATION NO. 2481 of 2021


================================================================
      M/S J P FOODS, A DIVISION OF M/S J P TOBACCO PVT. LTD.
                               Versus
                          UNION OF INDIA
================================================================
Appearance:
AMAL PARESH DAVE(8961) for the Petitioner(s) No. 1,2
MR PARESH M DAVE(260) for the Petitioner(s) No. 1,2
Advocate Not Given (MA) for the Respondent(s) No. 1,3
NOTICE SERVED BY DS(5) for the Respondent(s) No. 2
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 CORAM: HONOURABLE MR. JUSTICE J.B.PARDIWALA
        and
        HONOURABLE MR. JUSTICE ILESH J. VORA

                           Date : 22/02/2021

                         ORAL ORDER

(PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA) Mr.Dhaval Vyas, the learned standing counsel appearing for the respondents, shall obtain appropriate instructions, whether the Commissioner took cognizance of the application filed by the writ­applicant dated 17 th December 2020 for adjourning the hearing which was fixed by the Commissioner on 21st December 2020.

We invite the attention of Mr.Vyas to page­219 of the paper­book. At page­219 the application filed on behalf of the writ­applicant dated 17th December 2020 has been annexed.

It appears that on 18th December 2020, the same was acknowledged by the office of the Commissioner of the CGST and Central Excise, Ahmedabad.

We would like to know from the Commissioner, whether after taking the cognizance of such a request, he made it clear before the representative of the writ­applicant that he would not adjourn the hearing fixed on 21st December 2020. We also would like to know from the Commissioner as to from how many manufacturers like the writ­applicant, excise duty is being levied on the products in question.

We would like to seek the response of the Commissioner in the aforesaid regard because one of the arguments of the learned senior counsel appearing for the writ­applicant is that not a single manufacturer similarly situated like the writ­applicant has been called upon to pay the excise duty on the products in question. In other words, the writ­applicant would like to know as to why he is the only manufacturer who has been fastened with the liability to pay the excise duty on the products in question.

Mr.Vyas shall obtain the necessary instructions on these two aspects and revert to us on 25th February 2021.

Post this matter for further hearing on 25 th February 2021, on top of the board.

(J. B. PARDIWALA, J.) (ILESH J. VORA, J.) /MOINUDDIN Page 2 of 2 Downloaded on : Tue Feb 23 05:26:07 IST 2021