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2015 (9) TMI 922 - MADRAS HIGH COURT

2015 (9) TMI 922 - MADRAS HIGH COURT - 2015 (324) E.L.T. 277 (Mad.) - Denial of refund claim - Liability to pay Cess on the export of processed marine products - Held that:- neither any adverse order has been passed nor any proceeding is pending against the petitioner and the representation of the petitioner alone is pending for consideration with the 3rd respondent - Court directs the 3rd respondent to consider the representation of the petitioner dated 16.08.2004 with regard to levy of Cess in .....

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f this court which shall be taken into consideration by the 3rd respondent while passing the orders on the representation of the petitioner - Petition disposed of. - W.P. No. 26785 of 2015, W.P. M.P. No. 29230 of 2015, W.P. No. 26786 of 2015, W.P. No. 26785 of 2015 - Dated:- 2-9-2015 - R. Mahadevan, J. For the Petitioner : Ms L Maithili For the Respondent : Mr A P Srinivas, Standing Counsel ORDER Seeking for a mandamus forbearing the respondents from collecting Cess under the provisions of the A .....

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Cess payment, both the writ petitions are taken up, heard together and disposed of by this common order. 3. The petitioner is a company registered under the Companies Act and it is a manufacturer and an exporter of branded soaps, detergents , personal care products, tea and coffee and value added marine products , castor oil and its derivatives, rice, etc. The petitioner is also engaged in the export of processed marine products. According to the petitioner, they are not liable to pay Cess on t .....

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products are not "Fish" and therefore, they are not liable to levy of cess under Section 3 of The Agricultural Produce Cess Act,1940. Hence, the petitioner is now before this court with these writ petitions for appropriate reliefs. 5. Heard both sides and also perused the records carefully. 6. Admittedly, assailing the action of the respondents insisting Cess payment under the Agricultural Produce Cess Act, 1940 and pointing out all the valid points, the petitioner made a representatio .....

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te whether pending disposal of writ petition any amount has been collected towards Cess payment. 8. In the mean while, touching upon the very such same subject matter, a Division Bench of this court passed a judgement in Commissioner of Customs v. Edhayam Frozen Foods, 2008 - TIOL-356-HC-Mad-CUS, wherein it has been held that the expression fish contained in Schedule 7 to the Agricultural Produce Act, 1940 would not include within itself prawns and shrimps. Very recently, following the above sai .....

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