9911796707
TMI Blog2024 (8) TMI 1440X X X X Extracts X X X X X X X X Extracts X X X X ..... - HELD THAT:- Earlier, the petitioner had suffered similar orders in the hands of the second respondent herein vide order No.13/2020, dated 28.10.2020, in respect of which, the second respondent had passed a Common Order No.13-19/2020 on 28.10.2020. The petitioner filed W.P.(MD)Nos.6485 to 6492 of 2023 against the said Order dated 28.10.2020. The Court disposed of these Writ Petitions filed by the petitioner in W.P.(MD)Nos.6485 to 6492 of 2023, vide Order dated 13.09.2023, following order of the Hon'ble Supreme Court in Commissioner of Central Excise vs. Hindalco Industries Limited in Civil Appeal No.7561 of 2009, dated 08.02.2022 [ 2023 (6) TMI 844 - SC ORDER] . The Writ Petition was allowed holding that ' this Court is of the cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fic case of the petitioner is that the item, in question, was to be treated as Table, kitchen or other household articles of aluminium , whereas, as per the Department, the product, in question, would be classifiable as 7607 (Aluminium foil container). 7. In these Writ Petitions, the petitioner has challenged the impugned orders, that have been passed for the assessment period from June 2018 to June 2021. 8. Earlier, the petitioner had suffered similar orders in the hands of the second respondent herein vide order No.13/2020, dated 28.10.2020, in respect of which, the second respondent had passed a Common Order No.13-19/2020 on 28.10.2020. The petitioner filed W.P.(MD)Nos.6485 to 6492 of 2023 against the said Order dated 28.10.2020. The Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Statement of Demand No.08/AC/GST/2023-24, dated 14.09.2023. While dropping the demand in the aforesaid proceedings for the period commenced from July 2022- December 2022. The Assistant Commissioner of Central GST and Central Excise, Sivakasi took note of the decision of this Court rendered in the petitioner's case in W.P.(MD)Nos.6485 to 6492 of 2023 vide order dated 13.09.2023 and letter of the Legal Section, Headquarters, Madurai and has observed as under: 9. From the above, I find that the issue raised by the taxpayer is settled by the Hon ble High Court, Madurai vide their W.P.Nos.6485 to 6492 of 2023 dated 13.09.2023, based on the Hon ble Supreme Court in the case of Commissioner of Central Excise vs. Hindalco Industries Limited v ..... X X X X Extracts X X X X X X X X Extracts X X X X
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