These two appeals against the decision of the Customs Excise & Service Tax Appellate Tribunal (CESTAT) rendered on 16th July, 2008 require adjudication on the question as to whether 1 “car matting” would come within Chapter 57 of the First Schedule to the Central Excise Tariff Act, 1985 under the heading “Carpets and Other Textile Floor Coverings” or they would be classified under Chapter 87 thereof, which relates to “Vehicles other than Railway or Tramway Rolling-Stock and Parts and Accessories Thereof”. The appeals are against a common decision and we shall also deal with both these appeals together in this judgment. The respondent-assessee want their goods to be placed under Chapter heading 5703.90. We shall refer to the specific entries against this item later in the judgment. The respondent, at the material point of time were engaged in the business of manufacture of textile floor coverings and car matting. The subject-goods have been referred to interchangeably by the revenue also as car mattings and car carpets. The respondent, at the material time, were clearing the goods declaring them to be goods against Heading No.570390.90. Effective rate of excise duty on goods under that entry was 8% and education cess at the applicable rate for the subject period. We find this rate of duty, 2 inter-alia, from the order of the Commissioner dealing with the first and the second show-cause notices. The rate of basic excise duty would have been 16% apart from education cess if these goods were classified against goods specified in heading no.8708.99.00. Altogether three show-cause-notices were issued against the respondent over clearance of goods under the said heading. These notices required them to answer as to why they should not be charged the differential rate of duty and interest. We would like to point out here that in the show-cause notices, the respective chapter sub-headings have been referred to as 8708.99.00 and 570390.90 and in the order of the Tribunal also, the sub-headings have been referred to as such. But the authorities themselves in certain places described the sub-headings in shorter numerical forms, as 5703.90 and 8708.00. We find these minor variations in the paper-book. But this variation of the sub- headings represented in numerical form is not of any significance so far as adjudication of these appeals are concerned. The respondent were also to answer as to why penalty should not be 3 imposed upon them in terms of Section 38A of the Central Excise Act, 1944 read with Rule 25 of the Rules made thereunder. The first show-cause notice is dated 9th August, 2005 in regard to clearance of goods made during the period between 9 th July, 2004 and 31st March, 2005. They had cleared altogether 8,65,777 pieces of those items in different sizes in that period. The second show-cause notice was issued on 2 nd May, 2006 and related to clearance of 12,02,482 pieces of the same goods for the period between 1st April, 2005 and 31st January, 2006. The third show- cause notice is of 7th March, 2007 and the clearance involved 20,15,412 pieces from 1st February, 2006 to 31st January, 2007. For the period involved in the third show-cause notice, clearance was made by the respondent under Chapter sub-heading no.570500.19, which carried effective rate of duty @8%.

1. Special leave granted. The parties were heard, with consent of their counsel.

2. These appeals are directed against a common judgment in LPA No. 1200/2013 (in CWJC No. 3640/2013), LPA No. 1170/2013 (in CWJC No. 3740/2013), LPA No. Signature Not Verified 1174/2013 (in CWJC No. 4265/2013) and LPA No. 1352/2013 in CWJC No. 3640/2013) of the Patna High Court, dated 24.06.2015. Digitally signed by DEEPAK SINGH Date: 2020.05.06

3. One set of appeals (arising from SLP(C) Nos. 23202-23204/2015) has 16:03:11 IST Reason:

been preferred by the Bihar Staff Selection Commission (hereafter “BSSC”) and 2 the other set (referred to as “the aggrieved party appellants”) by several aggrieved parties, who were appellants before the Division Bench of the High Court, in four intra-court appeals, which had questioned the judgment and order of a learned single judge. The single judge set aside the results of the main examination, with consequential directions to the BSSC to prepare fresh results of the Graduate Level Combined Examination-2010, in accordance with the directions of the Court in relation to deletion/modification of questions and answers as stipulated in the judgment. The aggrieved party appellants were not party to the writ proceedings, but had been declared selected in terms of the results first published, and subsequently were shown as not qualified under the revised results pursuant to the directions of the Court by the learned single judge. Three appeals to the Division Bench were by candidates who were writ petitioners and had impugned the judgment of the single judge in not granting them full relief in respect of all questions that were challenged. These parties were not selected in the final results declared.

1. Leave granted.

2. The moot question in this appeal emanating from the judgment and order dated 19.11.2018 in Writ Petition No. 39418/2018 passed by the High Court of Judicature at Hyderabad for the State of Telangana and the State of Andhra Pradesh1 is: whether the High Court in exercise of its writ jurisdiction under Article 226 of the Constitution of India ought Signature Not Verified Digitally signed by to entertain a challenge to the assessment order on the sole DEEPAK SINGH Date: 2020.05.06 16:03:16 IST Reason:

1 For short, “the High Court” 2 ground that the statutory remedy of appeal against that order stood foreclosed by the law of limitation?

1. The matter has been heard through Video Conferencing.

2. Ms. Acharya, learned ASG, who appears for the Union of India, states that her briefing counsel, Mr. Gogna, CGSC is ready with advance instructions.

3. After addressing arguments on the maintainability of the present petition particularly, on the aspect of the alleged retrospectivity of the impugned Notification, Mr. Aggarwal, learned counsel for the petitioner had sought some time to obtain instructions from his client. The hearing was deferred to enable him to obtain instructions. He has returned with instructions to the effect that his client does not wish to press the present petition.

W.P. (C) 3057/2020 Page 1 of 2

Elon Musk says Tesla may leave its Palo Alto headquarters and Fremont, California factory. In a tweet Saturday morning, the chief executive continued his outrage against shelter-in-place orders that have forced most non-essential businesses to close. Last week, Musk likened the rules to fascism, and urged leaders to "give people their goddamn freedom back." Visit Business Insider's homepage for more stories.After a week of decrying coronavirus shelter-in-place orders that have left Tesla's main factory shuttered and unable to produce vehicles, Elon Musk says the company may move its factory out of the state."Tesla is filing a lawsuit against Alameda County immediately," the chief executive said on Twitter Saturday morning. "The unelected & ignorant 'Interim Health Officer' of Alameda is acting

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Present: Mr. Naveen Sharma (Bhardwaj), Advocate for the petitioner.

**** Lalit Batra, J.(Oral) Case has been taken up for hearing through Video Conferencing.

Notice of motion.

Mr. Sharad Aggarwal, AAG, Haryana, accepts notice on behalf of respondents No.1 to 5.

At this juncture, learned counsel for the petitioner submits that representation dated 20.04.2020 (Annexure P-5) moved by petitioner is still pending before respondent No.4-Sub Divisional Magistrate, Loharu, District Bhiwani and the said authority may be asked to decide the said representation at the earliest.

Learned State counsel has given concurrence to the above said contention of learned counsel for the petitioner.

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