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Commr.Of Cen.Exc. vs M/S Madras Cements Ltd. Thr. Its Manager on 27 November, 2019

Bench: Chief Justice, Sanjiv Khanna, Surya Kant

                                                        1


                                    IN THE SUPREME COURT OF INDIA
                                    CIVIL APPELLATE JURISDICTION


                                  CIVIL APPEAL NO. 6983 OF 2009


                         COMMISSIONER OF CENTRAL EXCISE          ..     APPELLANT(S)

                                                  VERSUS

                         M/S. MADRAS CEMENTS LTD.                ..    RESPONDENT(S)

                                          WITH

                         C.A. No. 6238-6239/2009
                         C.A. No. 6877/2009
                         C.A. No. 6227/2009
                         C.A. No. 86/2010
                         C.A. No. 1901-1905/2011
                         SLP(C) No. 15416-15417/2011
                         C.A. No. 6514-6515/2015
                         C.A. No. 6824/2015
                         C.A. Nos. 3125-3126/2016
                         C.A. No. 2603/2016
                         C.A. D 3674/2017
                         C.A. Nos. 8974-8975/2017
                         C.A. No. 10193/2017
                         C.A. No. 15037-15038/2017
                         C.A. No. 11205-11206/2017
                         C.A. No. 16924/2017
                         C.A. No. 4895-4896/2018
                         C.A. No. 6176-6177/2018
                         C.A. No. 7023/2018
                         C.A. No. 8048/2018
                         C.A. No. 7448/2018
                         C.A. No. 9550/2018
                         C.A. No. 10030/2018
                         C.A. No. 10847/2018
                         C.A. No. 10108-10109/2018
                         C.A. No. 7323-7324/2019


                                               O R D E R

Delay condoned.

Having gone through the records of the case, we CHARANJEET KAUR Date: 2019.11.30 12:03:15 IST Reason:

are of the considered opinion that the appeals/SLP, being devoid of any merit, are liable to be  2 dismissed and, are dismissed accordingly.

However, we make it clear that where the sale has not been found to be in favour of industrial or institutional consumers, the concession in question shall not be available|.

.................CJI.

[ S.A. BOBDE ] ...................J. [ SANJIV KHANNA ] ....................J. [ SURYA KANT ] NEW DELHI, NOVEMBER 27, 2019.

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ITEM NO.102, 102.1-102.26       COURT NO.1           SECTION XII

                S U P R E M E C O U R T O F     I N D I A
                        RECORD OF PROCEEDINGS

Civil Appeal No(s). 6983/2009 COMMR.OF CEN.EXC. Appellant(s) VERSUS M/S MADRAS CEMENTS LTD. Respondent(s) WITH C.A. No. 6238-6239/2009 (XII) C.A. No. 6877/2009 (XII) C.A. No. 6227/2009 (XII) C.A. No. 86/2010 (XII) C.A. No. 1901-1905/2011 (IV-A) SLP(C) No. 15416-15417/2011 (IV-A) (IA No. 90865/2018 - AMENDMENT IN CAUSE TITLE) C.A. No. 6514-6515/2015 (IV-A) C.A. No. 6824/2015 (XII-A) C.A. No. 3125-3126/2016 (IV-A) C.A. No. 2603/2016 (IV-A) C.A. D 3674/2017 (XII-A) C.A. No. 8974-8975/2017 (XVII-A) C.A. No. 10193/2017 (XVII-A) C.A. No. 15037-15038/2017 (XVII-A) C.A. No. 11205-11206/2017 (XVII-A) C.A. No. 16924/2017 (XVII-A) (IA No.100293/2017-CONDONATION OF DELAY IN FILING and IA No.100294/2017-STAY APPLICATION) C.A. No. 4895-4896/2018 (XVII-A) (FOR ADMISSION and I.R. and IA No.60584/2018-EXEMPTION FROM  4 FILING C/C OF THE IMPUGNED JUDGMENT and IA No.60583/2018-EX- PARTE STAY and IA No.60579/2018-CONDONATION OF DELAY IN FILING APPEAL) C.A. No. 6176-6177/2018 (XVII-A) (FOR ADMISSION and IA No.77520/2018-STAY APPLICATION and IA No.77518/2018-CONDONATION OF DELAY IN FILING APPEAL) C.A. No. 7023/2018 (XVII-A) (IA No.85754/2018-CONDONATION OF DELAY IN FILING and IA No.85757/2018-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 8048/2018 (XVII-A) C.A. No. 7448/2018 (XVII-A) (IA No. 100570/2018 - EX-PARTE STAY) C.A. No. 9550/2018 (XVII-A) (FOR ADMISSION and IA No.96478/2018-EX-PARTE STAY and IA No.96477/2018-CONDONATION OF DELAY IN FILING APPEAL) C.A. No. 10030/2018 (XVII-A) (FOR ADMISSION and IA No.111541/2018-STAY APPLICATION and IA No.111538/2018-CONDONATION OF DELAY IN FILING APPEAL) C.A. No. 10847/2018 (XVII-A) (IA No.150920/2018-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.150919/2018-STAY APPLICATION and IA No.150917/2018-CONDONATION OF DELAY IN FILING APPEAL and IA No.150918/2018-CONDONATION OF DELAY IN REFILING) C.A. No. 10108-10109/2018 (XII-A) (FOR ADMISSION and I.R. and IA No.133809/2018-STAY APPLICATION and IA No.133808/2018-CONDONATION OF DELAY IN FILING APPEAL) C.A. No. 7323-7324/2019 (XVII-A) (FOR ADMISSION and IA No.136945/2019-STAY APPLICATION and IA No.136944/2019-CONDONATION OF DELAY IN FILING APPEAL) Date : 27-11-2019 These appeals/SLP were called on for hearing today.

CORAM :

HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MR. JUSTICE SURYA KANT For Appellant(s) Mr. K. Radhakrishnan, Sr. Adv.

Ms. Nisha Bagchi, Adv. Ms. Sunita Rani Singh, Adv. Ms. Pooja Sharma, adv. Mr. B. Krishna Prasad, AOR Mrs. Anil Katiyar, AOR  5 For Respondent(s) Mr. S. Ganesh, Sr. Adv.

Mr. V. Lakshmikumaran, Adv. Ms. Charanya Lakshmikumaran, Adv. Mr. Aaditya Bhattacharya, Adv. Ms. Apeksha Mehta, Adv. Ms. Monnica Kasturi, Adv. Mr. M.P. Devanath, AOR Mr. V. Sridharan, Sr. Adv. Mr. V. Lakshmikumaran, Adv. Ms. Charanya Lakshmikumaran, Adv. Mr. Aaditya Bhattacharya, Adv. Ms. Apeksha Mehta, Adv. Ms. Monnica Kasturi, Adv. Mr. R. Parthasarthy, AOR.

Ms. Charanya Lakshmikumaran, AOR Mr. Rupesh Kumar, AOR Mrs. Pankhuri Shrivastava, Adv. Ms. Neelam Sharma, Adv. Mr. Rajeev Sharma, Adv. Ms. Vizokenuo S., Adv. Mr. Pravesh Bahuguna, Adv.

Mr. Rajat Jariwal, Adv. Mr. Anupinter Jassal, Adv. Mr. S. Kumar Kapoor, Adv. For M/S. Khaitan & Co., AOR Ms. Vanita Bhargava, Adv. Mr. Ajay Bhargava, Adv. Ms. Trishala Trivedi, Adv. For M/s. Khaitan & Co., Advs.

Mr. Nikhil Swami, Adv. Mrs. Divya Swami, Adv. Mrs. Prabha Swami, AOR Mr. Vikas Singh Jangra, AOR Mr. S. Jai Kumar, Adv.

Mr. Rajesh Kumar-I, AOR Mr. Kartik Jindal, Adv. Mr. Anant Gautam, Adv. Ms. Sakshi Gaur, Adv.

Ms. Khushboo Aggarwal, Adv. Mr. Sorabh Dahiya, Adv. Mr. Vibhu Sharma, Adv. Mr. Anmol Mehta, Adv.

Ms. Stuti Karwal, Adv.

Mr. S. Nanda Kumar, Adv. Ms. Deepika Nandakumar, Adv. Mr. M.S. Saan Kumar, Adv. Mr. Naresh Kumar, AOR Mr. S.K. Bagaria, Sr. Adv. Mr. Vinay Garg, AOR Mrs. Deepam Garg, Adv.

Mr. Vinay Garg, AOR Mrs. Deepam Garg, Adv.

Mr. V. Sridharan, Sr. Adv. Mr. V. Lakshmikumaran, Adv. Ms. Charanya Lakshmikumaran, Adv. Mr. Aaditya Bhattacharya, Adv. Ms. Apeksha Mehta, Adv. Ms. Monnica Kasturi, Adv. Mr. Punit Dutt Tyagi, AOR Mr. A.P. Dattar, Sr. Adv. Mr. U.A. Rana, Adv.

Mr. Himanshu Mehta, Adv. for M/S. Gagrat And Co, AOR UPON hearing the counsel the Court made the following O R D E R Delay condoned.

Application(s) for amendment of cause title is/are allowed.

No orders on the application(s) for intervention/impleadment.

The appeals and special leave petition are dismissed.

Pending applications, if any stands disposed of.

[ CHARANJEET KAUR ] [ INDU KUMARI POKHRIYAL ] A.R.-CUM-P.S. ASSTT. REGISTRAR [ Signed order is placed on the file ]