w w w . L a w y e r S e r v i c e s . i n



Palani Andavar Cotton and Synthetic Spinners Ltd., Represented by its Director v/s The Director Collector, District Collectorate, Tirupur & Others


Company & Directors' Information:- THE COTTON CORPORATION OF INDIA LIMITED [Active] CIN = U51490MH1970GOI014733

Company & Directors' Information:- J. K. COTTON LIMITED [Active] CIN = U17111UP1924PLC000275

Company & Directors' Information:- M C SPINNERS PRIVATE LIMITED [Active] CIN = U17111TZ2011PTC017114

Company & Directors' Information:- P D COTTON PRIVATE LIMITED [Active] CIN = U52321GJ2007PTC051857

Company & Directors' Information:- K C SPINNERS LIMITED [Active] CIN = U74899DL1994PLC058944

Company & Directors' Information:- R. I. COTTON PRIVATE LIMITED [Active] CIN = U17120GJ2010PTC061139

Company & Directors' Information:- J AND K SYNTHETIC PRIVATE LIMITED [Active] CIN = U17200JK2013PTC004046

Company & Directors' Information:- M G B SPINNERS INDIA PRIVATE LIMITED [Active] CIN = U17111TZ2006PTC013288

Company & Directors' Information:- A AND A SPINNERS LIMITED [Active] CIN = U17118RJ1997PLC014044

Company & Directors' Information:- N K C M SPINNERS PRIVATE LIMITED [Active] CIN = U17111TZ2008PTC014257

Company & Directors' Information:- D P N SPINNERS PRIVATE LIMITED [Active] CIN = U17111TZ1994PTC005270

Company & Directors' Information:- D D COTTON PRIVATE LIMITED [Active] CIN = U17120MH1994PTC156054

Company & Directors' Information:- M L SPINNERS PRIVATE LIMITED [Active] CIN = U17118DL1993PTC248031

Company & Directors' Information:- P. I. COTTON PRIVATE LIMITED [Active] CIN = U17120GJ2007PTC050747

Company & Directors' Information:- S V P B SPINNERS PRIVATE LIMITED [Active] CIN = U17111TZ1989PTC002343

Company & Directors' Information:- K K SPINNERS PVT LTD [Active] CIN = U17115HR1992PTC031611

Company & Directors' Information:- B V COTTON PRIVATE LIMITED [Active] CIN = U17111GJ2004PTC044704

Company & Directors' Information:- S K COTTON PRIVATE LIMITED [Active] CIN = U17110GJ2006PTC047511

Company & Directors' Information:- PALANI ANDAVAR COTTON AND SYNTHETIC SPINNERS LIMITED [Active] CIN = U17111TZ1982PLC001139

Company & Directors' Information:- S R COTTON PRIVATE LIMITED [Active] CIN = U17120KA2013PTC071881

Company & Directors' Information:- L S P M SPINNERS PRIVATE LIMITED [Active] CIN = U17111TZ1995PTC006039

Company & Directors' Information:- J R SYNTHETIC PRIVATE LIMITED [Active] CIN = U17119GJ1983PTC006511

Company & Directors' Information:- S D S COTTON PVT LTD [Active] CIN = U17115PB1991PTC011007

Company & Directors' Information:- T R SPINNERS PVT LTD [Active] CIN = U18101HR1990PTC030939

Company & Directors' Information:- S R K SPINNERS LIMITED [Active] CIN = U17111TZ1990PLC002865

Company & Directors' Information:- J J SPINNERS LTD [Strike Off] CIN = U18202WB1992PLC056525

Company & Directors' Information:- P A COTTON PVT LTD [Active] CIN = U74999WB1992PTC055525

Company & Directors' Information:- D D COTTON PRIVATE LIMITED [Not available for efiling] CIN = U17115PB1994PTC014981

Company & Directors' Information:- SYNTHETIC SPINNERS (INDIA) LTD [Active] CIN = U18109WB1979PLC032018

Company & Directors' Information:- O G SPINNERS PRIVATE LIMITED [Active] CIN = U17111TZ2002PTC010184

Company & Directors' Information:- C N V SPINNERS PRIVATE LIMITED [Active] CIN = U17111TZ1993PTC004704

Company & Directors' Information:- S V D SPINNERS PRIVATE LIMITED [Active] CIN = U17111TZ2006PTC012618

Company & Directors' Information:- A P SPINNERS LIMITED [Strike Off] CIN = U51311CH1990PLC010411

Company & Directors' Information:- C V SPINNERS PRIVATE LIMITED [Active] CIN = U17111TZ1993PTC004659

Company & Directors' Information:- R S SPINNERS PRIVATE LIMITED [Active] CIN = U17112HR1992PTC031632

Company & Directors' Information:- A N P SPINNERS PRIVATE LIMITED [Under Process of Striking Off] CIN = U17111TZ1995PTC006584

Company & Directors' Information:- A S SPINNERS PRIVATE LIMITED [Active] CIN = U74899DL1995PTC066627

Company & Directors' Information:- S M T SPINNERS PVT LTD [Strike Off] CIN = U17291PB1989PTC009713

Company & Directors' Information:- K S COTTON PRIVATE LIMITED [Active] CIN = U17299WB2003PTC096994

Company & Directors' Information:- D S SPINNERS PVT LTD [Strike Off] CIN = U17115PB1988PTC008219

Company & Directors' Information:- M I SYNTHETIC PRIVATE LIMITED [Strike Off] CIN = U17110MH1998PTC115214

Company & Directors' Information:- K N S SPINNERS PVT. LTD. [Strike Off] CIN = U17111TN1990PTC019409

Company & Directors' Information:- SYNTHETIC INDIA PVT LTD [Strike Off] CIN = U17114TN1991PTC020245

Company & Directors' Information:- SPINNERS INDIA LIMITED [Strike Off] CIN = U74900DL1994PLC063470

Company & Directors' Information:- B M C SPINNERS PRIVATE LIMITED [Active] CIN = U74899DL1988PTC033205

Company & Directors' Information:- B D COTTON PRIVATE LIMITED [Active] CIN = U51909GJ1978PTC003234

Company & Directors' Information:- A. K. SPINNERS PRIVATE LIMITED [Strike Off] CIN = U17123DL1995PTC070188

Company & Directors' Information:- D D SPINNERS PRIVATE LIMITED [Strike Off] CIN = U18101HR1996PTC033085

Company & Directors' Information:- G K COTTON PVT LTD [Active] CIN = U00309BR1982PTC001698

Company & Directors' Information:- L. R. SYNTHETIC PRIVATE LIMITED [Active] CIN = U17299MH2021PTC357334

Company & Directors' Information:- B J SPINNERS PVT LTD [Strike Off] CIN = U17115PB1991PTC011055

Company & Directors' Information:- O S B SPINNERS PRIVATE LIMITED [Active] CIN = U74899DL1994PTC059672

Company & Directors' Information:- R R COTTON PRIVATE LIMITED [Active] CIN = U17111DL1998PTC094459

Company & Directors' Information:- V S SPINNERS PRIVATE LIMITED [Active] CIN = U17115PB1984PTC005987

Company & Directors' Information:- C R SPINNERS PVT LTD [Strike Off] CIN = U17120HR1989PTC030583

Company & Directors' Information:- V C S SPINNERS PRIVATE LIMITED [Active] CIN = U17111TZ1983PTC001357

Company & Directors' Information:- G N SPINNERS PVT LTD [Strike Off] CIN = U17117PB1994PTC014283

Company & Directors' Information:- H M SPINNERS PRIVATE LIMITED [Strike Off] CIN = U17118DL2004PTC130440

Company & Directors' Information:- A M K SPINNERS INDIA PRIVATE LIMITED [Strike Off] CIN = U00171TZ2004PTC011429

Company & Directors' Information:- C R COTTON INDIA PRIVATE LIMITED [Active] CIN = U17299DL2006PTC145903

Company & Directors' Information:- G S SPINNERS PRIVATE LIMITED [Strike Off] CIN = U17119PB1998PTC021928

Company & Directors' Information:- R B SPINNERS PRIVATE LIMITED [Active] CIN = U17110MH1975PTC018556

Company & Directors' Information:- B S SPINNERS PVT LTD [Strike Off] CIN = U17115HR1992PTC031812

Company & Directors' Information:- SYNTHETIC (INDIA) LIMITED [Liquidated] CIN = U99999MH1943PTC004091

    WP Nos. 633 & 634 of 2018 & WMP Nos. 790 & 791 of 2018

    Decided On, 21 April 2021

    At, High Court of Judicature at Madras

    By, THE HONOURABLE MR. JUSTICE S.M. SUBRAMANIAM

    For the Petitioner: S. Sathiyanarayanan, Advocate. For the Respondents: R1 & R2, G. Karthikeyan, Assistant Solicitor General of India, R3 & R4, V. Ashok Kumar, Central Government Standing Counsel.



Judgment Text

(Prayer: WP 633 of 2018 is filed under Article 226 of the Constitution of India, praying for the issuance of a Writ of Certiorari. Calling for the records of the respondent relating to Demand Notice issued under Section 25 of the Revenue Recovery Act dated 22.11.2017 by the third respondent, quash the same as illegal, arbitrary and devoid of merits.WP 634 of 2018 is filed under Article 226 of the Constitution of India, praying for the issuance of a Writ of Certiorarified Mandamus, calling for the records of the respondent relating to the impugned order dated calling for the records of the respondent relating to second respondent’s order vide F.No.32/95/181/00001/AM08 dated 01.02.2017, quash the same as illegal, arbitrary and devoid of merits and consequentially direct the respondent herein to give effect to the Settlement Commission order dated 25.11.2008.)Common Order1. The grievance of the writ petitioner is that in respect of penalty, the Customs Act Central Excise Settlement Commission adjudicated the issues and granted full immunity from payment of fine and penalty and prosecution under the Customs Act.2. The learned counsel for the petitioner reiterated that the Settlement Commission granted full immunity from payment of fine and penalty and thereafter, the respondents initiated action under the Revenue Recovery Act to recover the interest amount of Rs.1,46,40,000/-3. The learned counsel for the petitioner made a submission that the issues were settled and the copy of the order passed by the Settlement Commission was also communicated to the respondents. In spite of the fact that the applicant is granted full immunity from payment of fine and penalty, they have mistakenly instituted proceedings under the Revenue Recovery Act and therefore, the proceedings are to be quashed.4. The learned Assistant Solicitor General of India and the learned Central Government Standing Counsel appearing on behalf of the respondents state that certain facts regarding payments made by the petitioner were brought to the notice of the respondents. However, initiation of revenue recovery proceedings are made by following the procedures contemplated.5. Perusal of the order impugned dated 22.11.2017, which is a demand prior to attachment of land and buildings issued under Section 25 by the Tahsildar, Udumalpet, reveals that the demand is made for a sum of Rs.1,46,40,000/- due from the petitioner, being the Central Excise and Customs Duty and interest amount to the Joint Director General of Foreign Trade, Ministry of Commerce.6. The learned counsel appearing on behalf of the petitioner states that when full immunity from payment of fine and penalty granted by the Settlement Commission, there is no reason whatsoever to proceed with attachment proceedings issued by the Tahsildar, Udumalept, under the Revenue Recovery Act.7. This Court is of the considered opinion that payment of penalty, adjustment of the amount already paid or full immunity granted by the Settlement Commission, are the disputed facts, which all are to be adjudicated by the Competent Authorities with reference to the documents and the evidences produced by the respective parties.8. Contrarily, High Court cannot conduct a roving enquiry in order to cull out the truth regarding the transactions done as well as the liability, which is to be ascertained and determined with reference to the documents. Such an exercise cannot be done in writ proceedings under Article 226 of the Constitution of India.9. The scope of review under Article 226 of the Constitution of India is to scrutinise the process through which a decision is taken by the Competent Authorities with reference to the Statutes and not the decision itself. Thus, the decision taken, which all are disputed with reference to certain documents are to be adjudicated.10. The learned counsel for the petitioner made a submission that the copy of the Settlement Commission’s order was communicated to the respondent/Deputy Director General of Foreign Trade through a representation dated 14.02.2017 and the said representation is yet to be considered.11. In view of the facts and circumstances, this Court is inclined to pass the following order:-(a) The respondent-Deputy Director General of Foreign Trade is directed to consider the representation dated 14.02.2017 submitted by the writ petitioner through Registered Post with Acknowledgement Due (RPAD) and dispose of the same on merits and in accordance with law, if necessary by providing personal hearing if any request is made in this regard by the writ petitioner;(b) The writ petitioner is directed to send the copy of the representation dated 14.02.2017 once again to the respondent-Deputy Director General of Foreign Trade and all other connected documents, which all are relevant, within a period of two weeks from the date of receipt of a copy of this order;(c) The resp

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ondent-Deputy Director General of Foreign Trade is directed to complete the process of hearing of the representation, take decision and pass orders on merits and in accordance with law, within a period of four weeks thereafter;(d) Till the disposal of the representation, the respondents are directed not to initiate any coercive action against the writ petitioner.12. With the above directions, both the writ petitions stand disposed of. However, there shall be no order as to costs. Consequently, connected miscellaneous petitions are closed.
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