IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 18.3.2011
CORAM
THE HON'BLE MR.JUSTICE M.JAICHANDREN
Writ Petition No.6817 of 2011
1 M/S.CHEMPLAST SANMAR LIMITED
NO.9 CATHEDRAL ROAD
CHENNAI-86. [ PETITIONER ]
Vs
1 THE DEPUTY COMMISSIONER OF
CENTRAL EXCISE LARGE TAXPAYER UNIT
NO.1775, JAWAHARLAL NEHRU INNER RING ROAD
ANNA NAGAR
(WESTERN EXTENSION)
CHENNAI-101. [ RESPONDENT ]
Writ Petition filed under Article 226 of the Constitution of India praying for a writ of Certiorari to call for the records of the Respondent in the impugned notice C.No.IV/16/475/2010-LTG4(C), dated 09.03.2011 and quash the same as the impugned Order has resulted in denial of a benefit of rebate by way of proposal to appropriate against the demand which is impermissible under the Central Excise Act 1944 insofar as the Petitioner is concerned.
For petitioner : Mr.K.Vaitheeswaran
For respondents : Mr.K.Ravichandra Babu
O R D E R
This writ petition has been filed challenging the notice, dated 9.3.2011, issued by the respondent requesting the petitioner firm as to whether it would like to avail the opportunity of being heard in person, with regard to the amount of rebate claimed by the petitioner and with regard to the arrears of excise duty due to be paid by the petitioner.
2. At this stage of the hearing of the writ petition, the learned counsel appearing for the respondent had submitted that the writ petition is premature in nature. In fact, the impugned notice had only requested the petitioner to confirm as to whether it would like to be heard in person, in respect of the rebate claimed by the petitioner and with regard to the excise duty due to be paid by the petitioner. He had also submitted that a notice, dated 17.3.2011, had been issued, addressed to the petitioner, to that effect.
3. In such circumstances, this Court is not inclined to quash the impugned notice of the respondent, dated 9.3.2011. Hence, the writ petition stands dismissed. No costs. Connected M.P.No.1 of 2011 is closed.
lan
To:
1 THE DEPUTY COMMISSIONER OF
CENTRAL EXCISE LARGE TAXPAYER UNIT
NO.1775, JAWAHARLAL NEHRU INNER RING ROAD
ANNA NAGAR
(WESTERN EXTENSION)
CHENNAI 101