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TMI Blog2023 (2) TMI 942X X X X Extracts X X X X X X X X Extracts X X X X ..... fy the rate of duty:- i. Notification.42/2008-C.E., dated 01.07.2008 as amended by Notifications No.43/2008-C.E., dated 15.07.2008, No.13/2012-C.E., dated 17.03.2012, No.6/2015-C.E., dated 01.03.2015 and No.17/2016- C.E., dated 01.03.2016. ii. Notification No.16/2010-C.E., dated 27.02.2010 as amended by Notifications No.19/2010-C.E., dated 13.04.2010, No.14/2012-C.E., dated 17.03.2012, No.5/2015-C.E., dated 01.03.2015 and No.16/2016- C.E., dated 01.03.2016. As no corresponding Notification was issued to bring the textile products under Section 3A of the Act once again and since issue has already attained finality, these Writ Appeals are liable to be dismissed. Appeal dismissed. - W.A.Nos.2512 to 2523 of 2012 & W.A.Nos.645 to 652 of 2018 & W.A.Nos.968 and 969 of 2018 And C.M.P.Nos.8189, 8190, 6237 to 6244 of 2018 - - - Dated:- 16-2-2023 - Hon'ble Mr.Justice S.Vaidyanathan And Hon'ble Mr.Justice C.Saravanan For the Appellants : Mr.V.Sundareswaran Central Government Senior Standing Counsel For the Respondent : Mr.S.Kolandaiswamy COMMON JUDGMENT S.VAIDYANATHAN, J. And C.SARAVANAN, J. By this common order, all these 22 Writ Appeals are b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 21.07.2009 7992/2000 19/2000 - C.E. (NT), dt. 01.03.2000 15 652/2018 21.07.2009 6133/2000 19/2000 - C.E. (NT), dt. 01.03.2000 16 2522/2012 22.07.2009 7818/1999 42/1998 - C.E. (NT), dt. 10.12.1998 17 645/2018 22.07.2009 7861/1999 42/1998 - C.E. (NT), dt. 10.12.1998 18 646/2018 22.07.2009 7862/1999 43/1998 - C.E. (NT), dt. 10.12.1998 19 647/2018 22.07.2009 7817/1999 43/1998 - C.E. (NT), dt. 10.12.1998 20 2523/2012 22.07.2009 7819/1999 36/1998 - C.E. (NT), dt. 10.12.1998 21 648/2018 22.07.2009 20319/1999 36/1998 - C.E. (NT), dt. 10.12.1998 22 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cedure to be followed by an independent processor of textile fabrics and the consequence for the failure to pay the amount of duty by way of interest and penalty. 7. The impugned orders of the learned Single Judge of this Court read almost identically. They are based on the Judgment of another learned Single Judge of this Court in the case of Beauty Dyers Vs. Union of India , 2004 (166) E.L.T. 27 (Mad.). The decision of the learned Single Judge in Beauty Dyers Vs. Union of India , 2004 (166) E.L.T. 27 (Mad.) was affirmed by the Division Bench of this Court by its order dated 18.07.2008 in W.A.Nos.2366 to 2369 of 2022. 8. The learned Single Judge in the case of Beauty Dyers referred to supra had held as under:- 12. On the basis of the above-mentioned decisions, if we considered the scope of arguments of learned Senior Counsel with reference to the impugned notifications, the case of the petitioners has to be accepted under the impugned notifications, the Government have not tried to fix the formula to determine the production capacity on the basis of the quantity of production, but on the basis of the value fixed by the Central Government by themselves irrespect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned Assistant Solicitor General appearing for the appellants that Section 3A of the Central Excise Act has been omitted from the statute book with effect from 11.05.2001. In view of the same, there is nothing survives to be adjudicated in these writ appeals. Recording the said statement, the writ appeals are dismissed as nothing survives to be adjudicated. Consequently, the connected W.A.M.P.Nos.4021 to 4024 of 2022 are also dismissed. 10. Further appeal to the Hon'ble Supreme Court was dismissed by the Hon'ble Supreme Court vide order 06.02.2009 reported in (2015) 17 SCC 817. 11. The above view was followed by the Division Bench of this Court in Commissioner of Central Excise Vs. M/s. Entex Pvt. Ltd. , 2015 (324) E.L.T. 466 (Mad). There are no records to substantiate that the said decision of the Division Bench of this Court has been appealed before the Hon'ble Supreme Court. 12. On the other hand, the above view was affirmed by the Hon'ble Supreme Court in the case of Commissioner of Central Excise Vs. Angadpal Indl. P.Ltd. , 2015 (325) E.L.T. 228 (S.C.), wherein, it was held as under:- 9. It is not even necessary to go into this question b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... asala falling under tariff item 2106 90 20 of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), except the pan masala containing not more than 15% betel nut; and ii. Pan masala containing tobacco, commonly known as gutkha, falling under tariff item 2403 99 90 of the said Tariff Act, manufactured with the aid of packing machine and packed in pouches as notified goods, on which there shall be levied and collected duty of excise in accordance with the provisions of the said section 3A. i. Unmanufactured tobacco, bearing a brand name, falling under tariff heading 2401 of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986); and ii. Chewing tobacco falling under tariff item 2403 99 10 of the said Tariff Act, manufactured with the aid of packing machine and packed in pouches as notified goods, on which there shall be levied and collected duty of excise in accordance with provisions of the said section 3A 17. Following Notifications were issued by the Central Government to specify the rate of duty:- i. Notification.42/2008-C.E., dated 01.07.2008 as amended by Notifications No.43/2008-C.E., dat ..... 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