Bombay High Court

M/S MILLENIUM BEER INDUSTRIES THROUGH ITS AUTHORIZED OFFICER KAMLAKAR VASANTRAO DESHMUKHversusTHE UNION OF INDIA AND OTHERS

Disposal: DISPOSED OFF

Holding

The writ petition does not survive the dismissal of the Central Excise Appeal and is therefore disposed.

Summary

M/s Millenium Beer Industries (now United Breweries Ltd.) filed a writ petition challenging certain actions of the Union of India, the Central Board of Excise & Customs, and the Commissioner of Central Excise, Customs & Service Tax. While the petition was pending, the related Central Excise Appeal No. 1 of 2020 was dismissed by the appellate authority. The High Court held that the dismissal of the appeal extinguished the basis of the writ petition, rendering it non‑survivable. Consequently, the Court disposed of the writ petition without further consideration of its merits. The order was pronounced by a two‑judge bench of the Bombay High Court, Aurangabad bench.

Issues considered

What is the effect of the dismissal of Central Excise Appeal No. 1 of 2020 on the pending writ petition?

Subjects

Central Excise
Writ Petition
Appeal Dismissal
Jurisdiction
High Court

Judgment

2026:BHC-AUG:40234-DB
                                         1                         902 (ii). CEA.01-2020.doc



                     IN THE HIGH COURT OF JUDICATURE AT BOMBAY
                                BENCH AT AURANGABAD
                           WRIT PETITION NO.7272 OF 2015
              M/s Millenium Beer Industries
              Now amalgamated with United Breweries Ltd.
              A Company incorporated under the Companies
              Act having its registered Office at "UB Tower",
              Level 3,4 and 5, UBCT # 24, Vitthal Malya Road,
              Banglore-560001 Through its Authorized Officer,
               Mr. Kamlakar Vasantrao Deshmukh
              Age: 45 Years, Occu. Service as Finance Manager
              In United Breweries Ltd., R/o Plot no. L-10,
              MIDC Waluj Industrial Area, Waluj,
              Tal. Gangapur, Dist. Aurangabad.                               ...Petitioner
                                        VERSUS
              1.    The Union of India,
                    Through the Ministry of Finance,
                    New Delhi.
              2.     Central Board of Excise& Customs,
                    Government of India,
                    Ministry of Finance,
                     Department of Revenue,
                    (Tax Research Unit) North Block,
                    New Delhi.
              3.    The Commissioner,
                    Central Excise, Customs & Service Tax,
                    N-5, Town Center,
                    CIDCO, Aurangabad-431030.                       ...Respondents
                                         ******
     Advocate for Petitioners : Mr.A.P. Bhandari a/w. Mr.A.P. Malani, Mr Rushikesh P.
                    Totala, Mr. A.P. Nahar, Mr. Viranganad Wadhwa
            Advocate for Respondent Nos. 1 to 3 : Mr. Dwarkadas S. Ladda
                                          ******
                             2                         902 (ii). CEA.01-2020.doc




                              CORAM      : NITIN B. SURYAWANSHI AND
                                           ABASAHEB D. SHINDE, JJ.
                          RESERVED ON : 22.07.2026
                       PRONOUNCED ON : 03.09.2026

ORDER :
.        In light of the dismissal of the Central Excise Appeal No. 1 of
2020, present Writ Petition does not survive.


2.      The Writ Petition, therefore, stands disposed off.




( ABASAHEB D. SHINDE, J. )                ( NITIN B. SURYAWANSHI, J. )



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