M/S The New Engineering Company vs. Union Of INDIA & Ors
Original PDF →Facts
The petitioner, M/s New Engineering Company, filed a writ petition before the Calcutta High Court. The petitioner stated that they had deposited a sum of Rs. 32,46,232/- as pre-deposit for maintaining an appeal under Section 35B of the Central Excise Act, 1944. A receipt dated 24th July, 2025, evidencing this deposit was placed before the Court. The Court was asked to consider the validity of this deposit, which was made belatedly, in the context of Section 35F of the said Act.
Held
The Court did not delve into the substantive issue of whether the belated deposit made by the petitioner was a valid pre-deposit under Section 35F of the Central Excise Act, 1944. Instead, having regard to the prayer made by the petitioner, the Court chose to dismiss the writ petition as withdrawn. The operative direction was to dismiss the writ petition as withdrawn, without making any finding on the validity of the deposit or the underlying appeal. No other issues were expressly left undecided.
Key Issues
1. Whether the belated deposit of Rs. 32,46,232/- made by the petitioner constitutes a valid pre-deposit for the purpose of maintaining an appeal under Section 35B of the Central Excise Act, 1944, as contemplated by Section 35F of the said Act. The petitioner argued that the deposit had been made, and a receipt was provided. The revenue authorities' specific arguments on the validity of the belated deposit are not recorded in the judgment. The Court noted the prayer made by the petitioner.
Sections Cited
Section 35B, Section 35F
AI-generated summary — verify with the full judgment below
02 28.07.2025 sb
Ct.
IN THE HIGH COURT AT CALCUTTA CONSTITUTIONAL WRIT JURI ICTION APPELLATE SIDE
WPA 7175 of 2015
M/s New Engineering Company Versus Union of India & Ors.
Mr. Shovit Betal
… For the petitioner
Mr. Bhaskar Prosad Banerjee
Ms. Ekta Sinha
… For CGST authorities.
Today, the learned advocate representing the petitioner would submit that the petitioner has deposited a sum of Rs.32,46,232/- towards pre-deposit for maintaining an appeal under Section 35B of the Central Excise Act, 1944 (hereinafter referred to as the “said Act”).
Let a copy of the relevant receipt dated 24th July, 2025, received by the office of the Superintendent, Central Excise, as placed by the petitioner in Court today be retained with the records.
Without going into the issue as to whether the aforesaid belated deposit made by the petitioner would constitute valid deposit within the meaning of Section 35F of the said Act, however, having regard to the prayer made by the petitioner, let the writ petition be dismissed as withdrawn.
(Raja Basu Chowdhury, J.)
Reproduced from the public record of the Calcutta High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.