Calcutta High Court M/S. Nandy Trading Co vs Embee Ferro Alloy on 8 January, 2026 2026:CHCOS:8 Commercial Division Original Side Judgment (2) PRESENT : THE HON'BLE JUSTICE ANIRUDDHA ROY IA NO. GACOM/1/2025 In CSCOM/31/2025 M/S. NANDY TRADING CO Vs EMBEE FERRO ALLOY PRIVATE LIMITED For the plaintiff : Mr. Subir Banerjee, Adv. Mr. Anujit Mookherjee, Adv. Mr. Sarangam Chakraborty, Adv. For the defendant : Mr. Chayan Gupta, Adv. Mr. Rajesh Upadhyay, Adv. Ms. Surabita Biswas, Adv. For Shree Ramdoot Ferro Pvt. Ltd : Mr. Utpal Bose, Sr. Adv. Mr. Debjyoti Manna, Adv. Ms. Moumita Bhattacharjee, Adv. Heard on : January 8, 2026 Judgment on : January 8, 2026 [In Court] 2 2026:CHCOS:8 ANIRUDDHA ROY, J : FACTS : 1. This application IA No. GACOM/1/2025 is filed by the plaintiff praying for a judgment upon admission. 2. The inescapable facts are stated. The plaintiff had sold and supplied coal to the defendant from time to time upon the order being placed by the defendant. The defendant has consumed the goods. Sale consideration was agreed by and between the parties. Since the defendant has failed and neglected to pay the sale consideration, the plaintiff demanded the same. The demand notice in this regard is dated November 27, 2024 at page 217 of the petition. 3. The defendant through its ledger, Annexure'F' at page 214 of the petition, has admitted a sum of Rs.1,31,84,275.64 being the closing balance due and payable to the plaintiff. 4. The relevant averment made by the plaintiff in its application is quoted below: "11. In the usual course of business, the respondent has issued a statement of balance confirmation to the petitioner admitting to its debts and liabilities towards the petitioner. In such way, on December 12, 2024 the respondent has issued balance confirmation admitting its debts to the petitioner for the sum of Rs.1,31,84,275.64/. A copy of such confirmation IA No. GACOM/1/2025 In CSCOM/31/2025 A.R., J. 3 2026:CHCOS:8 issued by the Respondent is annexed hereto and marked as 'F'." 5. The defendant has filed its affidavitinopposition. The relevant paragraph from the affidavitinopposition dealing the admission of the defendant pleaded by the plaintiff in its application is quoted below: "8. With reference to the contents of paragraphs 9 to 16 of the said application, save and except what are matters of record, allegations to the contrary are denied. It is denied that the petitioner is entitled to any protection or benefits under the Micro Small Medium Enterprises Development Act, 2006, (for short MSMED Act) as alleged or at all. It is denied that the registration of the petitioner as an MSME in the MSMED Act was made over to the respondent for any purported negotiations or that the respondent had in consideration of any purported handing over made any promise to pay within a period of 45 days from receipt of any invoices, as alleged or at all. It is denied that the petitioner is entitled to interest in terms of the MSMED Act, 2006, as alleged or at all. It is denied that the petitioner is entitled to interest on any sum in terms of the provisions of the MSMED Act, 2006. It is denied that any amounts IA No. GACOM/1/2025 In CSCOM/31/2025 A.R., J. 4 2026:CHCOS:8 let alone th