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2026 Supreme(Online)(Mad) 49948
IN THE HIGH COURT OF JUDICATURE AT MADRAS
Dhandapani, J
Chennai Petroleum Corporation Limited – Appellant
Versus
Superintendent of Central Excise – Respondent
W.P.Nos.5670, 5680, 5681, 5684, 5686, 5690, 5694, 5698, 5700 and 5703 of 2022
For the Appellants/Petitioners: Lakshmi Kumaran & Sridharan Attorneys
For the Respondents: M.Santhanaraman
Proceedings involving subject matter currently sub-judice before the Supreme Court must be kept in abeyance by lower courts and tribunals, including the stay of any coercive recovery actions, until the final disposal of the case by the Apex Court.
Headnote:The petitioner challenged various show cause notices issued by the respondent authorities seeking to demand Central Excise duty for the period between April 2001 and September 2004. The matter centers on the legal validity of these demands in light of pending judicial determination at a higher forum. The core issue before the court was whether the proceedings initiated through the impugned show cause notices should continue while fundamental issues concerning the subject matter are sub-judice before the Supreme Court. The court observed that it was bound by the directions issued by the Supreme Court in a related Special Leave Petition, which mandated that all High Courts and Tribunals defer hearings on matters involving identical issues until a final decision is rendered by the Apex Court. In view of the pending proceedings before the Supreme Court, the writ petitions were disposed of with a direction to the authorities to keep all proceedings in abeyance and refrain from taking any coercive recovery steps until the outcome of the Supreme Court's decision.
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| 1. need for deferring proceedings when identical issues are pending before the supreme court. (Para 1 , 2 , 3) |
| 2. issuance of stay orders and holding proceedings in abeyance pending superior court outcomes. (Para 4 , 5 , 6) |
Petition filed under Article 226 of the Constitution of India to issue a Writ of Certiorari calling for the records relating to the Show Cause Notice bearing O.C.No.172/2002 dated 07.05.2002 issued by the first respondent and quash the same.
Prayer in W.P.No.5680 of 2022:
Petition filed under Article 226 of the Constitution of India to issue a Writ of Certiorari calling for the records relating to the Show Cause Notice bearing O.C.No.201/2002 dated 05.06.2002 issued by the first respondent and quash the same.
Prayer in W.P.No.5681 of 2022:
Petition filed under Article 226 of the Constitution of India to issue a Writ of Certiorari calling for the records relating to the Show Cause Notice bearing O.C.No.225/2002 dated 08.07.2002 issued by the first respondent and quash the same.
Prayer in W.P.No.5684 of 2022:
Petition filed under Article 226 of the Constitution of India to issue a Writ of Certiorari calling for the records relating to the Show Cause Notice bearing O.C.No.253/2002 dated 24.07.2002 issued by the first respondent and quash the same.
Prayer in W.P.No.5686 of 2022:
Petition filed under Article 226 of the Constitution of India to issue a Writ of Certiorari calling for the records relating to the Show Cause Notice bearing O.C.No.386/2002 dated 11.10.2002 issued by the first respondent and quash the same.
Prayer in W.P.No.5690 of 2022:
Petition filed under Article 226 of the Constitution of India to issue a Writ of Certiorari calling for the records relating to the Show Cause Notice bearing O.C.No.403/2002 dated 21.10.2002 issued by the first respondent and quash the same.
Prayer in W.P.No.5694 of 2022:
Petition filed under Article 226 of the Constitution of India to issue a Writ of Certiorari calling for the records relating to the impugned Show Cause Notice bearing O.C.No.85/2003 dated 31.01.2003 issued by the first respondent and quash the same.
Prayer in W.P.No.5698 of 2022:
Petition filed under Article 226 of the Constitution of India to issue a Writ of Certiorari calling for the records relating to the impugned Show Cause Notice bearing No.02/2004 dated 05.01.2004 issued by the first respondent and quash the same.
Prayer in W.P.No.5700 of 2022:
Petition filed under Article 226 of the Constitution of India to issue a Writ of Certiorari calling for the records relating to the impugned Show Cause Notice bearing No.34/2004 dated 05.11.2004 issued by the first respondent and quash the same.
Prayer in W.P.No.5703 of 2022:
Petition filed under Article 226 of the Constitution of India to issue a Writ of Certiorari calling for the records relating to the impugned Show Cause Notice bearing No.08/2005 dated 09.09.2005 issued by the first respondent and quash the same.
For Petitioner : M/s.Lakshmi Kumaran & Sridharan Attorneys
For Respondents : Mr.M.Santhanaraman Senior Panel Counsel
C O M M O N O R D E R
These writ petitions have been filed challenging the show cause notices issued by the respective first respondent for the period from April 2001 to September 2004 demanding Central Excise duty for various periods.
2. The learned counsel appearing for the petitioner submitted that an identical issue was decided by the Hon’ble High Court of Delhi in the case of Indian Micro Fertilizers Manufacturers Association and another, Vs. Union of India and other connected matters. The said judgment was carried to the Hon’ble Supreme Court by the Department.
3. It is further submitted that the Hon’ble Apex Court in SLP.(civil) No. 5392 of 2025 dated 02.05.2025 has issued a direction to the High Courts and the Tribunal not to proceed with the matters involving the same issues, pending disposal of the SLP. The relevant portion of the order is extracted hereunder:
“9. Since we
