2024 (7) TMI 1805

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....ARUL MURUGAN For the Appellant : Mr. D. Sivaraman for Mr. J. David Ganesan For the Respondent : Mr. N. Dilip Kumar JUDGMENT [R. SURESH KUMAR, J.] This Writ Appeal has been directed against the order made in W.P.(MD)No. 13887 of 2018 dated 19.10.2022. 2. The appellant was the writ petitioner who challenged the order passed by the respondent / Revenue dated 15.03.2018, where excise....

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....the end of the process, the separated mineral sands have the same form and properties as they had at the time of import. Therefore, it was the case of the appellant / writ petitioner that the goods in question is not excisable. 4. However, learned Writ Court on the ground of no exhausting of appellate remedy under the statue and also on the ground that the point raised by the appellant / writ p....

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....ncerned, whenever the goods are supplied to 100% EOUs, they are not excisable goods and the same having been accepted by the respondent / Revenue, since they refused to grant the benefit of exemption for the goods which is sold to 100% EOU, is a question of law which could have been entertained by the learned Judge. Hence, for the said reason alone, the order impugned is liable to be interfered wi....

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.... since the appellant / writ petitioner has approached this Court, it was rightly rejected by the learned Judge. Hence, the order impugned does not require any interference. 8. We have considered the said submissions made by the learned Counsel on either side and have perused the materials available on record. 9. As has been rightly pointed out by the learned Standing Counsel for the responde....