Madras High Court
Tamil Nadu Paints And Allied Products ... vs Dy. Cce And Supdt. Of Cen. Ex. on 11 August, 2003
Equivalent citations: 2004(91)ECC405
Author: P. Sathasivam
Bench: P. Sathasivam
ORDER P. Sathasivam, J.
1. By consent of both the parties, the main writ petition itself is taken up for disposal.
2. The petitioner, Tamil Nadu Paints and Allied Products Limited, Ambattur Industrial Estate, Chennai, has approached this Court to issue a Writ of Mandamus directing the respondents herein to recalculate the duty payable by them for the period January to February 1990-1991, after taking cognizance of the SSI exemption available under Notification 175/86 as amended.
3. Heard the learned counsel for the petitioner as well as the respondents.
4. There is no dispute that in the light of the decision reported in 2001 (76) ECC 466 (Mad) : 2001 (129) ELT 36 (Mad) (Tamil Nadu Khadi and Village Industries Board v. CCR Madurai), stated that the first respondent is the authority concerned to consider the claim of the petitioner. Accordingly, the first respondent is directed to re-calculate the duty payable by the petitioner for the period January to February 1990-1991 after taking cognizance of the SSI exemption available to them under notification 175/86 as amended in accordance with the decision referred above.
5. The writ petition is disposed of accordingly. No costs. Consequently, W.P.M.P. No. 17106 of 2001 and WVMP. No. 381 of 2003 are closed.