Union Of India Through The Secretary To The Govt Of India Ministry Of Finance Secretary vs. Assent Chemicals Ltd

'c SLP 28194-28201/10

ITEM NO.7 COURT NO.4 SECTION III

S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS

Petition(s) for Special Leave to Appeal (C) No.28194-28201/2010

(Arising out of impugned final judgment and order dated 10/03/2010 in SCA No. 5909/2008 10/03/2010 in SCA No. 6300/2008 10/03/2010 in SCA No. 6298/2008 10/03/2010 in SCA No. 6299/2008 10/03/2010 in SCA No. 5907/2008 10/03/2010 in SCA No. 8468/2008 10/03/2010 in SCA No. 6334/2008 10/03/2010 in SCA No. 6562/2008 10/03/2010 in SCA No. 5909/2008 10/03/2010 in SCA No. 6300/2008 10/03/2010 in SCA No. 6298/2008 10/03/2010 in SCA No. 6299/2008 10/03/2010 in SCA No. 5907/2008 10/03/2010 in SCA No. 8468/2008 10/03/2010 in SCA No. 6334/2008 10/03/2010 in SCA No. 6562/2008 passed by the High Court of Gujarat at Ahmedabad)

UNION OF INDIA & ANR.ETC. Petitioner(s)

VERSUS

M/S V.V.F.LTD.ETC.ETC. Respondent(s)

WITH C.A. No. 5487-5488/2011 (With Office Report) S.L.P.(C) No. 15481-15489/2011 (With Office Report) S.L.P.(C) No. 21622/2012 (With Interim Relief and Office Report) SLP(C) No. 28966/2012 (With Interim Relief and Office Report) SLP(C) No. 36926/2012 (With Office Report) SLP(C) No. 14751/2013 (With Office Report) SLP(C) No. 14752/2013 (With Office Report) SLP(C) No. 14753/2013 (With Office Report) SLP(C) No. 19998/2013 (With Interim Relief and Office Report) S.L.P.(C)...CC 1787/2014 (With appln.(s) for c/delay in filing SLP and Office Report) Signature Not Verified SLP(C) No. 11878/2015 Digitally signed by GULSHAN KUMAR ARORA (With appln.(s) for impleadment and Office Report) Date: 2016.02.25 17:02:40 IST Reason: SLP(C) No. 19371/2015 (With Interim Relief) SLP(C) No. 19386/2015 (With Interim Relief) SLP 28194-28201/10 2

SLP(C) No. 19384/2015 (With Interim Relief) SLP(C) No. 19868/2015 (With Office Report) SLP(C) No. 19375/2015 (With Interim Relief) SLP(C) No. 19379/2015 (With Interim Relief) SLP(C) No. 19378/2015 (With Interim Relief) SLP(C) No. 19380/2015 (With Interim Relief) SLP(C) No. 19320/2015 (With Interim Relief) SLP(C) No. 19376/2015 (With Interim Relief) SLP(C) No. 19373/2015 (With Interim Relief) SLP(C) No. 20627/2015 (With Interim Relief) SLP(C) No. 20628/2015 (With Interim Relief) SLP(C) No. 20630/2015 (With Interim Relief) SLP(C) No. 20631/2015 (With Interim Relief) SLP(C) No. 23328/2015 (With Interim Relief) SLP(C) No. 20109/2015 (With Interim Relief and Office Report) SLP(C) No. 20370/2015 (With Interim Relief and Office Report) SLP(C) No. 23329/2015 (With Interim Relief) SLP(C) No. 20442/2015 (With Interim Relief and Office Report) SLP(C) No. 23331/2015 (With Interim Relief) SLP(C) No. 23334/2015 (With Interim Relief) SLP(C) No. 23391/2015 (With Interim Relief) SLP(C) No. 23393/2015 (With Interim Relief) SLP(C) No. 23394/2015 (With Interim Relief) SLP(C) No. 23396/2015 (With Interim Relief) SLP(C) No. 23398/2015 (With Interim Relief) SLP(C) No. 23399/2015 (With Interim Relief) SLP 28194-28201/10 3 SLP(C) No. 19228/2015 (With Interim Relief and Office Report) SLP(C) No. 20626/2015 (With Interim Relief) SLP(C) No. 23295/2015 (With Interim Relief) SLP(C) No. 23296/2015 (With Interim Relief) SLP(C) No. 19842/2015 (With Interim Relief and Office Report) SLP(C) No. 21406/2015 (With Interim Relief and Office Report) SLP(C) No. 23247/2015 (With Interim Relief)

SLP(C) No. 23297/2015 (With Interim Relief) SLP(C) No. 21584/2015 (With Interim Relief) SLP(C) No. 23299/2015 (With Interim Relief) SLP(C) No. 23301/2015 (With Interim Relief) SLP(C) No. 23303/2015 (With Interim Relief) SLP(C) No. 23897/2015 (With Interim Relief) SLP(C) No. 23898/2015 (With Interim Relief) SLP(C) No. 22568/2015 (With Interim Relief and Office Report) SLP(C) No. 23899/2015 (With Interim Relief) SLP(C) No. 23900/2015 (With Interim Relief) SLP(C) No. 23901/2015 (With Interim Relief) SLP(C) No. 23902/2015 (With Interim Relief) SLP(C) No. 23903/2015 (With Interim Relief) SLP(C) No. 21605/2015 (With Interim Relief and Office Report) SLP(C) No. 23251/2015 (With Interim Relief) SLP(C) No. 27034/2015 (With Interim Relief) SLP(C) No. 23294/2015 (With Interim Relief) SLP(C) No. 27036/2015 (With Interim Relief) SLP(C) No. 27041/2015 (With Interim Relief) SLP 28194-28201/10 4 SLP(C) No. 27043/2015 (With Interim Relief) SLP(C) No. 27046/2015 (With Interim Relief) SLP(C) No. 27048/2015 (With Interim Relief) SLP(C) No. 23693/2015 (With Interim Relief and Office Report) SLP(C) No. 27049/2015 (With Interim Relief) SLP(C) No. 27050/2015 (With Interim Relief) SLP(C) No. 27053/2015 (With Interim Relief) SLP(C) No. 27058/2015 (With Interim Relief) SLP(C) No. 23896/2015 (With Interim Relief) SLP(C) No. 26284/2015 (With Interim Relief) SLP(C) No. 26286/2015 (With Interim Relief) SLP(C) No. 26287/2015 (With Interim Relief) SLP(C) No. 26290/2015 (With Interim Relief) SLP(C) No. 26294/2015 (With Interim Relief)

SLP(C) No. 23326/2015 (With Interim Relief) SLP(C) No. 26295/2015 (With Interim Relief) SLP(C) No. 25799/2015 (With Interim Relief) SLP(C) No. 25804/2015 (With Interim Relief) SLP(C) No. 26767/2015 (With Interim Relief) SLP(C) No. 21583/2015 (With Interim Relief) SLP(C) No. 25797/2015 (With Interim Relief) SLP(C) No. 26283/2015 (With Interim Relief) SLP(C) No. 26821/2015 (With Interim Relief) SLP(C) No. 26764/2015 (With Interim Relief) SLP(C) No. 26972/2015 (With Office Report) SLP(C) No. 27024/2015 (With Interim Relief) SLP 28194-28201/10 5 SLP(C) No. 27744/2015 (With Interim Relief) SLP(C) No. 19370/2015 SLP(C) No. 1907/2016 (With Interim Relief) Date : 23/02/2016 These petitions were called on for hearing today. CORAM : HON'BLE MR. JUSTICE DIPAK MISRA HON'BLE MR. JUSTICE SHIVA KIRTI SINGH For Petitioner(s) Mr. P. Narashima, ASG Mr. K. Radhakrishna, Sr. Adv. Mr. Rajiv Nanda, Adv. Mr. Rupesh Kumar, Adv. Mr. P. Kumar, Adv. Mrs. Nisha Bagchi, Adv. Ms. Aruna Gupta, Adv. Mr. M. Rambabu, Adv. Mr. Jitin Singhal, Adv. Mr. B. Krishna Prasad, AOR M/s. AP & J Chambers Mr. Kumar Mihir, Adv. Mr. Vishal Gupta, AOR Mr. A.G. Garg, Adv. Mr. Rakesh Garg, Adv. Mr. M.N. Singh, Adv. Ms. Shweta Garg, AOR Mr. M.L. Lahoty, Adv. Mr. Pabank Sharma, Adv. Mr. Himanshu Shekhar, AOR For Respondent(s) Mr. Mihir Joshi, Sr. Adv. Mr. Vipin Jain, Adv. Mr. Mahesh Agarwal, Adv.

Mr. Krishna Kumar, Adv. Mr. Abhinav Agarwal, Adv. Mr. E. C. Agrawala, AOR Mr. A.R. Madhav Rao, Adv. Mr. Krishna Rao, Adv. Mr. Pawanshree Agrawal, AOR Ms. Nandita Narayan, Adv. Mr. Kaushik Choudhary, Adv. SLP 28194-28201/10 6 Mr. Pawanshree Agrawal, AOR Mr. T.N. Durga Prasad, Adv. Mr. Somnath Shukla, Adv. Mr. Udit Jain, Adv. Mr. Praveen Kumar, AOR Ms. Mala Narayan, Adv. Mr. Rahul Narayan, AOR Mr. Mohit Singh, Adv. Mr. Mihir Joshi, Sr. Adv. Mr. Gaurav S. Mathur, Adv. Mr. Shekhar Prit Jha, AOR Dr. Richa Dubey, Adv. Ms. Mallika Joshi, Adv. Ms. Ruchika, Adv. Mr. Rajan Narain, AOR Mr. Ajit Kumar Pande, AOR Mr. Sunil Murarka, Adv. Mr. Kunal Chatterji, AOR Ms. Maitrayee Banerjee, Adv. Mr. Rajan Narain, AOR Mr. Rajesh Mahale, AOR Mr. K.V. Vishawanathan, Sr. Adv. Mr. A.K. Roy, Adv. Mr. Santanu Tyagi, Adv. Ms. Gargi Jha, Adv. Mr. Arun Sehgal, Adv. Mr. S. S. Shroff, AOR Mr. Kumar Mihir, Adv. Mr. Vishal Gupta, AOR Mr. V.K. Sidharthan, AOR Ms. Aruna Mathur, Adv. Mr. Avneesh Arputham, Adv. Ms. Anuradha Arputham, Adv. Mr. Yusuf Khan, Adv. Mr. Shobhit Nanda, Adv. M/s Arputham Aruna & Co. Mr. B.K. Prasad, AOR SLP 28194-28201/10 7

Mr. Devajit Saikia, Sr. Adv. Mr. Azim H. Laskar, Adv. Mr. Sachin Das, Adv.

Mr. Abhijit Sengupta, AOR Mr. Anil Kumar Mishra - I, AOR Mr. Hemant Bajaj, Adv. Ms. L. Charnya, Adv. Mr. Anandh K., Adv. Mr. Aditya Bhattacharya, Adv. Mr. M. P. Devanath, AOR Mr. Satya Mitra, AOR Mr. Shriram P. Pingle, AOR Mr. Parthiv K. Goswami, Adv. Ms. Rashmi Singh, Adv. Ms. Diksha Rai, AOR M/s. K. J. John & AMP; Co. Mr. Ranjit B. Raut, Adv. Ms. Bina Gupta, AOR Mr. Abhay A. Jena, Adv. Mr. Rana Ranjit Singh, AOR Mr. Vivek Kumar Singh, Adv. Mr. Nikhil Singhvi, Adv. Ms. Sonia Dube, Adv. for M/s. Legal Options Mr. Dhruv Mehta, Sr. Adv. Mr. Ashutosh Khaitan, Adv. Mr. Salil Seth, Adv. Mr. Adhish Sharma, Adv. Mr. Umesh Kumar Khaitan, Adv. Mr. Shikhar Srivastava, Adv. Mr. Gaurav Juneja, Adv. Mr. Sanjeev Kapoor, Adv. for M/s. Khaitan & Co. Mr. R.K. Sinha, Adv. Mr. Partha Sil, AOR Ms. Neelima Tripathi, Adv. Mr. K. V. Mohan, AOR SLP 28194-28201/10 8 Mr. Gopal Singh, Adv. Mr. Rituraj Biswas, Adv. Ms. Varsha Poddar, Adv. UPON hearing the counsel the Court made the following O R D E R Let the matters be listed on 10th March, 2016, as the Item No.1 on the Board. Learned counsel for the revenue, as well as the

learned counsel for the respondents submit that they will not seek any adjournment and no letter shall be circulated on that day.

notes/submissions within a week hence.

It is submitted by Mr. P.S. Narasimha, learned Additional Solicitor General for the revenue that he will be able to conclude the arguments within two hours. Learned counsel for the respondents shall divide their time and conclude the arguments within two hours.

(Chetan Kumar) (H.S. Parasher) Court Master Court Master