HIMALAYA GRANITES LIMITED Vs. ASSISTANT COMMISSIONER OF CENTRAL EXCISE CHENGALPATTU DIVISION CHENNAI

JUDGEMENT

(1.) LEARNED counsel for the petitioner strenuously contended that though the Division Bench judgment was rendered in the context of Rule 147 of the Central Excise Rules, the Division Bench had not considered Section 23 of the Customs Act, 1962 and that Division Bench judgment has been considered by the authorities below, including CEGAT, to come to the conclusion that the petitioner is not entitled to the remission under Section 23 of the Customs Act, 1962.

(2.) I have heard the argument of the learned counsel for the petitioner and also perused the material on record.

(3.) AS the counsel for the petitioner has not made out any case to sustain, this Court is not able to grant any relief in favour of the petitioner. Therefore, this Writ Petition is dismissed. No costs. Consequently, the connected W.M.P.No.1875 of 2002 is also dismissed.