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



Yona Smelters Pvt. Ltd V/S CCT, Visakhapatnam G.S.T.


Company & Directors' Information:- YONA SMELTERS LIMITED [Active] CIN = U27101AP2008PLC059523

Company & Directors' Information:- GST PRIVATE LIMITED [Strike Off] CIN = U27104MH2002PTC136410

    Appeal No. E/31306/2017 [Arising out of Order-in-Appeal No. VIZ-EXCUS-001-APP-065-17-18 dated 31.07.2017 passed by CCCE & ST (Appeals), Visakhapatnam] and Final Order No. A/30671/2018

    Decided On, 03 July 2018

    At, Customs Excise Service Tax Appellate Tribunal Regional Bench Hyderabad

    By, THE HONORABLE JUSTICE: P.V. SUBBA RAO
    By, MEMBER

    For Petitioner: D. Viswanathan, Advocate And For Respondents: Arun Kumar, Dy. Commissioner/DR



Judgment Text


1. This appeal was filed by the appellant against the Order-in-Appeal No. VIZ-EXCUS-001-APP-065-17-18 dated 31.07.2017. The appellants are manufacturers of Silico Manganese. During the period November, 2010 to July, 2011, they had availed CENVAT Credit of Rs. 5,34,934/- on certain items viz., mill plates, MS beams, MS angles, channels, MS joists, TMT bars, MS pipes, MS Bars, which were used for manufacture of capital goods. It is alleged by the department that they were not entitled to this credit and before issue of show cause notice; the appellant paid the applicable duties along with interest on 15.08.2012. Subsequently, the show cause notice dated 01.11.2013 was issued seeking to appropriate the amount paid as CENVAT Credit and interest and seeking to impose a penalty equal to the amount of wrong CENVAT Credit availed. The Learned lower authority had confirmed the demand and interest and appropriated the amounts already paid by them towards these confirmed demands. He also imposed a penalty of Rs. 5,34,934/- on the assessee under Rule 15(2) of the CENVAT Credit Rules r/w Sec. 11AC of the Central Excise Act.

2. Aggrieved, the appellant filed an appeal before the Commissioner (Appeals) who upheld the Order-in-Original and rejected the appeal. The present appeal is against this Order-in-Appeal passed by the Commissioner (Appeals). The Learned consultant of the appellant submits that they have already paid the wrongly availed CENVAT Credit along with interest even before the show cause notice was issued and hence no penalty should be imposed under Sec. 11AC . He prayed that the penalty imposed under Rule 15(2) of the CENVAT Credit Rules r/w Sec. 11AC of Central Excise Act may be set aside. It is his argument that in Para 5 of the show cause notice it is alleged that the utilisation of CENVAT Credit on ineligible items was not known to the department since they are not reflected in statutory returns such as ER-1 and thereby appellants suppressed the information. It is his submission that the return does not have any column to show the CENVAT Credit availed on individual items. Under these circumstances, once the total amount of CENVAT Credit availed has been reflected as appropriate in the ER-1, no allegation of suppression of facts can be fastened on them. Therefore, no penalty is imposable on them. It is his further submission that the adjudicating authority imposed 100% penalty in this case which is not sustainable. Even in terms of explanation given under Sec. 11AC (i) only a penalty of 50% is imposable in the present case. Further no option of incentive under Clause (c) of Section 11AC payment of 25% penalty imposed is given to them in the Order-in-Original. Therefore, prayed that the Order-in-Appeal may be set aside extending consequential benefits.

3. The Learned Departmental Representative on the other hand has vehemently opposed the appeal and reiterated the arguments made in Order-in-Appeal. It is his contention that the appellant was working under self-assessment scheme as applicable and it is his responsibility to ensure that CENVAT Credit is properly availed and no CENVAT Credit is availed on ineligible inputs. The ER-1 returns filed by the appellant do not reflect that they had availed CENVAT Credit on ineligible inputs. Therefore, he argued that the appellant had suppressed the information and therefore was liable to penalty under CENVAT Credit Rule 15(2) r/w Sec. 11AC of Central Excise Act. As far as the option of payment of 25% of penalty imposed under Clause (c) of Sub-Section (i) of Sec. 11AC is concerned, it is his submission that no such Order is required to be issued in the Order-in-Original and appellant could have opted for paying penalty within the time specified.

4. I have gone through the records of the case and considered arguments on both sides. The ineligibility of the CENVAT Credit on the inputs is not in dispute. When pointed out, the appellant had reversed the same along with interest even before the show cause notice was issued to them. The only question to be decided is about the penalty. Rule 15(2) of the CENVAT Credit Rules reads as follows:

"Rule 15(2): In a case, where the CENVAT credit in respect of input or capital goods or input services has been taken or utilised wrongly by reason of fraud, collusion or any wilful mis-statement or suppression of facts, or contravention of any of the provisions of these rules or of the Finance Act or of the rules made there under with intent to evade payment of duty, then, the manufacturer shall also be liable to pay penalty in terms of the provisions of section 11AC of the Excise Act."
5. It is evident that penalty is imposable not just when input credit is taken or utilised wrongly but it is imposable when such taking or utilising the CENVAT credit is by reason of (a) fraud, or (b) collusion, or (c) any wilful mis-statement, or (d) suppression of facts, or (e) contravention of any provisions of the Act or Rules with an intent to evade payment of duty. Other cases of wrong availment of CENVAT credit are covered by Rule 15(1) of CENVAT Credit Rules, 2004. It is not in dispute that the credit has been taken wrongly by the appellant. Now the other elements required to fasten the penalty are not evident from the show cause notice. Para 5 of the show cause notice says the fact of availment of utilisation of credit on ineligible items was not known to the department since the same was not reflected in the statutory returns such as ER-1 and thus suppressed by the assessee. It is only after conducting an audit of the assessee, the fact came to light. The show cause notice, therefore, proceeds to conclude that the assessee had suppressed the fact. It is a well settled position that suppression of facts must be a positive act. In this case the assessee is not required to show individual items on which he has taken credit in his ER-1s. When something was not required to be declared, he could not have been expected to declare it. This cannot be called a suppression of the fact because there was nothing required to be declared. The other elements such as fraud, collusion, wilful mis-statement are not alleged in the show cau

Please Login To View The Full Judgment!

se notice. What the show cause notice alleges is that the assessee suppressed facts with an intent to evade the payment of duty. The intention is not evident in the show cause notice or Order-in-Original or the Order-in-Appeal. It is true that they have taken CENVAT credit wrongly and has reversed the same along with interest when pointed out by the department and even before the show cause notice was issued. In conclusion, I find that there is no case to impose penalty under Rule 15(2) of the CENVAT Credit Rules r/w Sec. 11AC of the Act. I, therefore, find that the Order-in-Appeal needs to be set aside and do so. 6. The appeal is allowed and the Order-in-Appeal is set aside.
O R







Judgements of Similar Parties

14-08-2020 P.P. Suresh Kumar, Managing Director, Kerala Communications Cable Ltd., Kochi & Another Versus The Deputy Director, Directorate General of GST Intelligence (DGGI), Thiruvananthapuram & Others High Court of Kerala
05-08-2020 Doosan Infracore India Private Limited, Rep., by N. Krishnakumar Versus The Assistant Commissioner, Office of the Commissioner of GST and Central Excise, Chennai High Court of Judicature at Madras
04-08-2020 The Commissioner of GST & Central Excise, Chennai South Commissinerate, Chennai Versus M/s. Saksoft Ltd., Perungudi, Chennai High Court of Judicature at Madras
03-07-2020 Subhash Joshi & Another Versus Director General of GST Intelligence (DGGI) & Others High Court of Madhya Pradesh Bench at Indore
26-06-2020 U. Manikandan, Mani Poultry Farm, Annamooli, Palakkad Versus The Assistant Commissioner of State Tax, State GST Department, Special Circle, Palakkad & Another High Court of Kerala
10-03-2020 The Commissioner of GST & Central Excise, Chennai Outer, Chennai V/S The Glovis India Private Limited, F-98, Kancheepuram High Court of Judicature at Madras
21-02-2020 M/s. Hwashin Automative India Pvt. Ltd., Sriperumbudur Versus The Deputy Commissioner of Central Excise, Poonamallee Division, (Not known as the Assistant Commissioner of GST & Central Excise, Irungattukottai Division), Chennai High Court of Judicature at Madras
17-02-2020 M/s. Carenow Medical Prviate Limited, Rep. by its Director & the auth. Rep.T.Rajkumar Versus Rajesh Sodhi, The Principal Commissioner of GST & Central Excise, Coimbatore High Court of Judicature at Madras
03-02-2020 Sutherland Mortgage Services INC, Cochin, Represented by Achutarama Gupta Nesthala Vizupu, Authorized Signatory, V.K. Gupta Versus The Principal Commissioner, Office of The Principal Commissioner of Customs, Central GST & Central Excise, Kochi Commissionerate & Others High Court of Kerala
03-02-2020 M/s. Phoenix Rubbers, Palakkad, Represented By Sakkeer Hussain, Managing Partner Versus The Commercial Tax Officer, State GST Department, Palakkad & Others High Court of Kerala
21-01-2020 M/s. Samrajyaa and Company, Represented by its Partner N. Ranganayaki Versus Deputy Commissioner of GST & Central Excise, Office of the Principal Commissioner of GST & Central Excise, Coimbatore High Court of Judicature at Madras
09-01-2020 ASL Builders Private Limited V/S Commissioner of Central GST & CX, Jamshedpur Customs Excise Service Tax Appellate Tribunal East Zonal Bench Bench, Kolkata
06-01-2020 Asutosh & Another Versus Commercial Taxes Department (GST) & Others High Court of Madhya Pradesh Bench at Indore
22-11-2019 BGR Energy Systems Limited, Represented by its Assistant Vice President Accounts, Chennai Versus The Additional Commissioner of GST & Central Excise, Office of the Principal Commissioner of CGST & Central Excise, Nungambakkam, Chennai & Another High Court of Judicature at Madras
20-08-2019 M/s. Alkraft Thermotechnologies (Pvt.) Ltd., Ambattur Industrial Estate, Chennai, Rep. by Authorised Signatory, P. Sirajudeen Versus Commissioner of Central GST & Central Excise, Chennai High Court of Judicature at Madras
07-08-2019 The Commissioner of GST & Central Excise, Chennai Outer Commissionerate Versus Intimate Fashions India (P) Ltd., Guduvancherry High Court of Judicature at Madras
24-07-2019 M/s. Premier Cotton Textiles, represented by its Senior Manager, S. Vaidyanathan, Poolankinar Post, Udumalpet Versus The Commissioner of Central Goods & Service Tax, Coimbatore Commissionerate, GST Bhavan, Coimbatore & Another High Court of Judicature at Madras
10-07-2019 Alkem Laboratories Ltd V/S Commissioner of GST And Central Excise, Daman High Court of Judicature at Bombay
04-07-2019 M/s. Ashok Leyland Ltd., (Formerly ‘M/s. Hinduja Foundries Ltd.'), Versus The Commissioner of G.S.T. & Central Excise, Chennai Customs Excise amp Service Tax Appellate Tribunal South Zonal Bench At Chennai
20-06-2019 The Commissioner of Central Excise, Now known as The Commissioner of GST & Central Excise, Trichirapalli Versus M/s. Madras Cements Ltd., Ariyalur High Court of Judicature at Madras
19-06-2019 M/s. Sowmiya Spinners (P) Ltd., Coimbatore Versus The Superintendent, Office of the Superintendent of GST & Central Excise, Coimbatore District High Court of Judicature at Madras
17-05-2019 M/s. Brandavan Food Products (A company incorporated under the Companies Act, 1956), Chhattisgarh & Others Versus Commissioner (Appeals), Central & State Goods and Service Tax Raipur Commissionerate Central GST Building, Chhattisgarh & Another High Court of Chhattisgarh
13-05-2019 M/s. Rane Brake Lining Ltd. Versus The Commissioner of G.S.T. & Central Excise Customs Excise amp Service Tax Appellate Tribunal South Zonal Bench At Chennai
07-05-2019 M/s. Shell India Markets Pvt. Ltd. Versus The Commissioner of G.S.T. & Central Excise Customs Excise amp Service Tax Appellate Tribunal South Zonal Bench At Chennai
16-04-2019 M/s. Vendhar Movies, Represented by its Proprietor S. Madhan, Chennai & Others Versus The Joint Director, O/o. The Directorate General of GST Intelligence, Chennai & Others High Court of Judicature at Madras
04-04-2019 M/s. Paripooranam Steel Traders, Chennai Versus The Assistant Commissioner of GST & Central Excise, Chennai High Court of Judicature at Madras
03-04-2019 M/S. Zentech Off-Shore Engineering Pvt. Ltd. Appellant Versus Commissioner of GST & CE, Chennai South Customs Excise and Service Tax Appellate Tribunal South Zonal Bench At Chennai
15-03-2019 M/s. Popular Maruthi Painting Works, Chennai Versus The Additional Commissioner of GST & Central Excise, Chennai South Commissionerate, Chennai & Another High Court of Judicature at Madras
08-03-2019 M/s. Sri Ram Company Versus Commissioner of GST & CE, Madurai Customs Excise amp Service Tax Appellate Tribunal South Zonal Bench At Chennai
05-03-2019 Shivangi Polysacks Pvt. Ltd. Versus CCE & GST, Jaipur (Rajasthan) Customs Excise amp Service Tax Appellate Tribunal Principal Bench New Delhi
04-03-2019 Commissioner of GST & Central Excise, Chennai & Another Versus M/s. Updater Services P. Ltd. & Another Customs Excise amp Service Tax Appellate Tribunal South Zonal Bench At Chennai
12-02-2019 Vimal Nayan & Others Versus The Principal Commissioner of GST & Central Excise, Headquarters Preventive Unit, Chennai North Commissionerate, Nungambakkam, Chennai & Another High Court of Judicature at Madras
05-02-2019 Shri Tirupathi Kumar Khemka Versus The Deputy Commissioner of Central Excise & GST, Chennai & Another High Court of Judicature at Madras
29-01-2019 P. Prabhakar Versus Commissioner of GST & Central Excise Government of India High Court of Judicature at Madras
28-01-2019 World Class Management Service Versus Commissioner of GST & CE Chennai South Commissionerate Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Chennai
06-12-2018 Kun Motor Co. Pvt. Ltd., Puducherry, Represented by Collin Elson, Sales Manager & Another Versus The Asst. State Tax Officer, Kerala State GST Department, Thiruvananthapuram & Another High Court of Kerala
22-11-2018 M/s. TMT. Granites (Pvt) Ltd. Palakkad, Represented by Its Managing Director, Tom George Versus The Commissioner, State GST Department, Trivandrum & Others High Court of Kerala
14-11-2018 M/s. Suryadev Alloys & Power Pvt. Ltd. Versus Commissioner of GST & Central Excise Chennai Outer Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Chennai
14-11-2018 Reliance Cable Industries Versus Commissioner of GST (East) Delhi High Court of Delhi
13-11-2018 Principal Commr. of Central Tax, GST, Delhi Versus Pymen Cable (India) High Court of Delhi
09-11-2018 M/s. SRF Ltd., Manali Versus The Commissioner of G.S.T. & Central Excise, Chennai North Commissionerate Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Chennai
04-10-2018 City Union Bank Ltd. Versus Commissioner of GST & Central Excise, Trichy Customs Excise amp Service Tax Appellate Tribunal South Zonal Bench At Chennai
12-09-2018 Commissioner of GST & Central Excise Chennai Versus M/s. Mahindra & Mahindra Ltd. Customs Excise amp Service Tax Appellate Tribunal South Zonal Bench At Chennai
10-09-2018 Commissioner of GST & Central Excise Versus Dymos India Automotive Private Limited High Court of Judicature at Madras
24-07-2018 Vijay Prestressed Products Pvt. Ltd V/S CCT, Visakhapatnam - G.S.T. Customs Excise Service Tax Appellate Tribunal Regional Bench, Allahabad
24-07-2018 Andhra Organics Ltd V/S CCT, Visakhapatnam - G.S.T. Customs Excise Service Tax Appellate Tribunal Regional Bench Hyderabad
24-07-2018 Maxworth Plywood Pvt. Ltd V/S CCT, Visakhapatnam - G.S.T. Customs Excise Service Tax Appellate Tribunal Regional Bench Hyderabad
23-07-2018 Consim Info Pvt. Ltd V/S Commissioner of GST & Central Excise, Chennai South Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Chennai
13-07-2018 Alkraft Thermo Technologies Pvt. Ltd V/S Commissioner of GST & Central Excise Chennai North Commissionerate Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Chennai
13-07-2018 Terex India Pvt. Ltd V/S The Commissioner of G.S.T. & C.E., Salem Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Chennai
13-07-2018 M/s. Leo Oils & Lubricants Versus Commissioner of GST & Central Excise Chennai North Commissionerate Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Chennai
11-07-2018 Anuradha Sharma V/S Commissioner (Appeals), Customs GST and Central Excise, Lucknow Customs Excise Service Tax Appellate Tribunal Regional Bench Allahabad
10-07-2018 M/s. K. Bit Brave Sourcing Pvt. Ltd. Versus Commissioner of GST & Central Excise Chennai Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Chennai
09-07-2018 Alkraft Thermotechnologies Pvt. Ltd V/S Commissioner of GST & Central Excise, Chennai North Commissionerate Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Chennai
09-07-2018 Alkraft Thermotechnologies Pvt. Ltd. Versus Commissioner of GST & Central Excise, Chennai North Commissionerate Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Chennai
03-07-2018 Sparsha Logistics V/S CCT, Hyderabad G.S.T. Customs Excise Service Tax Appellate Tribunal Regional Bench Hyderabad
02-07-2018 Wipro Enterprises Ltd V/S The Commissioner of Customs, Central Excise & Service Tax, Tirupati-GST Customs Excise Service Tax Appellate Tribunal Regional Bench, Hyderabad
02-07-2018 Kasturi & Sons Ltd V/S Principal Commissioner of GST & Central Excise, Chennai North Commissionerate Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Chennai
28-06-2018 Sentini Ceramica Pvt. Ltd V/S CCT, Guntur GST Customs Excise Service Tax Appellate Tribunal Regional Bench Hyderabad
20-06-2018 M/s. Deccan Park Resorts Versus Commissioner of GST & Central Excise, Coimbatore Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Chennai
18-06-2018 The Joint Commissioner of GST & Central Excise, Office of the Commissioner of GST & Central Excise, Trichy & Another Versus M/s. Cheran Cements Limited (DEFUNCT) Rep by its Authorized Signatory ? G. Duraisamy, Karur Before the Madurai Bench of Madras High Court
05-06-2018 Chennai Ferrous Industries Ltd V/S Commissioner of GST & CCE (Chennai Outer Commissionerate) Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Chennai
04-06-2018 Hetero Labs. Limited V/S CCT, Hyderabad GST Customs Excise Service Tax Appellate Tribunal Regional Bench Hyderabad
04-06-2018 HCL Infosystems Ltd. Unit - III V/S Commissioner of GST & CCE, Pondicherry Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Chennai
21-05-2018 Mane India Private Limited V/S Commissioner of Central Tax, Central Excise & Service Tax, Medchal - GST Customs Excise Service Tax Appellate Tribunal Regional Bench Hyderabad
17-05-2018 Voith Turbo Private Limited V/S CCT, Secunderabad GST Customs Excise Service Tax Appellate Tribunal Regional Bench Hyderabad
15-05-2018 M/s. Kairali Granites, Represented by Its Proprietor, V.R Narayanan Embran Versus The Asst. State Tax Officer, State GST Department, Palakkad & Another High Court of Kerala
15-05-2018 Kohinoor Printers Pvt. Ltd. V/S GST & CCE, Chennai Outer Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Chennai
15-05-2018 Lakshmi Machine Works Ltd. V/S GST, CCE, Coimbatore Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Chennai
14-05-2018 Aditya Polysacks Pvt. Ltd V/S Commissioner of Centre Excise & GST, Jaipur Customs Excise Service Tax Appellate Tribunal Principal Bench New Delhi
11-05-2018 Pioneer Hi Bred Private Limited V/S CCT, CE & ST, Medchal GST Customs Excise Service Tax Appellate Tribunal Regional Bench Hyderabad
09-05-2018 Qube Cinema Technologies Pvt. Ltd V/S GST & CCE, Chennai North Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Chennai
09-05-2018 M/s. Qube Cinema Technologies Pvt. Ltd. Versus GST & CCE, Chennai North Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Chennai
08-05-2018 R.N. Metal (India) Pvt. Limited and Others V/S CCE & GST, Jaipur Customs Excise Service Tax Appellate Tribunal New Delhi
20-04-2018 Holtec Asia P. Ltd V/S Commissioner of Central Excise, GST Pune-I Customs Excise Service Tax Appellate Tribunal West Zonal Bench At Mumbai
12-03-2018 Venkateswara Rao Bolla & Another Versus The Senior Intelligence Officer, Directorate General of GST Intelligence Rep. by Spl. Public Prosecutor In the High Court of Judicature at Hyderabad
06-03-2018 Wheels Tourists Operator V/S Commissioner of GST & Central Excise, Chennai South Commissionerate Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Chennai
20-02-2018 Commr. of GST, Mumbai Central V/S Everstone Capital Advisors Pvt. Ltd. Customs Excise Service Tax Appellate Tribunal West Zonal Bench At Mumbai
08-02-2018 Shreyas Stocks (P.) Ltd V/S Commissioner of GST & Central Excise, Chennai Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Chennai
01-02-2018 M/s. Chemplast Sanmar Ltd. Versus Commissioner, GST & Central Excise, Puducherry Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Chennai
23-01-2018 V. Sridhar Versus The Authorized Officer Indian Bank, Guindy Branch GST Road, Guindy Chennai High Court of Judicature at Madras
18-01-2018 Neyveli Lignite Corporation Ltd V/S Commissioner of GST & Central Excise, Trichy Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Chennai
16-01-2018 Tidel Park Ltd V/S Commissioner of GST & Central Excise, Chennai South Commissionerate Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Chennai
01-11-2017 National Aviation Co. of India Ltd V/S Commissioner of GST & Central Excise, Chennai South Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Chennai
04-04-2014 Hindustan Unilever Limited, a Company incorporated under the Companies Act Versus The Controller of Patents & Designs Intellectual Property Building G.S.T. Road, Guindy & Others Intellectual Property Appellate Board
16-12-2009 Tvl.Growell Pharmaceuticals 109, GST Road Chengalpattu Versus The State of Tamil Nadu rep.by the Joint Commissioner (SMR) Office of the Special Commissioner and Commissioner of Commercial Taxes Chennai High Court of Judicature at Madras
02-03-2006 G.S.T. Motors Versus R. Elanchezhian Tamil Nadu State Consumer Disputes Redressal Commission Chennai
10-10-2003 Ex.Gst.Sudarshan Kunwar Versus Capol Farm Equipment Limited Monopolies and Restrictive Trade Practices Commission New Delhi
16-03-2001 Pepsico India Holding Ltd., a Company under the Companies Act, having its Plaint at No.6, GST Road, Mamandur Village,Madurantakam Taluk, 603 111, rep. by its Authorised Signatory Mr. Vikas Sexana Versus The District Revenue Officer, Additional District Magistrate Kancheepuram and 4 others High Court of Judicature at Madras
16-09-1966 G.S.T. Shaik Mohideen Sahib Versus The State Wakf Board, Madras & Another High Court of Judicature at Madras