M/S Hindustan Coca-Cola Beverages PVT. LTD. vs. The Commissioner, CGST And Cx, Dibrugarh And Anr

Facts

The petitioner, M/s Hindustan Coca-Cola Beverages Pvt. Ltd., filed a writ petition before the Gauhati High Court. Pursuant to a court order dated 30.09.2026, the petitioner appeared before the Commissioner of CGST and Central Excise, Dibrugarh, on 09.10.2026. Following this appearance, an order was passed on 14.10.2026 by the Commissioner, dropping all charges framed in three Show Cause Notices. These notices pertained to periods from July 1999 to June 2008 and were issued under Section 11A(10) of the Central Excise Act, 1944. The writ petition was then closed as nothing further survived.

Held

The Court held that since the Commissioner of CGST and Central Excise, Dibrugarh, had passed an order on 14.10.2026 dropping all charges framed in the Show Cause Notices issued to the petitioner for the periods July 1999 to June 2008 under Section 11A(10) of the Central Excise Act, 1944, there was nothing further for the writ petition to adjudicate. The Court noted that the operative part of the Commissioner's order explicitly stated the dropping of charges. Consequently, the writ petition was closed. Any interim order that might have been in place was also vacated.

Key Issues

1. Whether the charges framed in the Show Cause Notices issued under Section 11A(10) of the Central Excise Act, 1944, for the periods July 1999 to June 2008 should be dropped. Petitioner's contention: The petitioner argued that following their appearance before the Commissioner as directed by the Court, the Commissioner had passed an order dropping all charges. Therefore, no further action was required in the writ petition. Revenue's contention: The revenue, represented by the Commissioner of CGST and Central Excise, Dibrugarh, and the Union of India, did not record any specific arguments against the dropping of charges. Their participation was in response to the court's direction and the subsequent order passed by the Commissioner.