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2016 (4) TMI 151 - HC - Central ExcisePhotocopy of the order eligible for appeal - CENVAT denied - Held that - This Court is of the view that no interference is called for in the writ proceedings and the petitioner is directed to file an appeal on the basis of a photocopy of the impugned order along with an application stating that it is within limitation. Needless to say such an application would be adjudicated on merits after giving an opportunity of hearing to the respondent.
Issues:
Seeking direction for original copy of order dated 30th June, 2015 passed upon adjudication of show cause notice dated 3rd May, 2013. Analysis: The petitioner filed a writ petition requesting the respondent to provide the original copy of the order dated 30th June, 2015, issued after adjudicating the show cause notice from 3rd May, 2013, demanding payment of a sum of Rs. 1,77,195 allegedly wrongly availed as Cenvat credit. The petitioner responded to the show cause notice and contested the demand in person before the respondent. The petitioner claimed that despite being informed in August 2015 about the confirmed demand and asked to pay, only a photocopy of the order was provided in October 2015, with no certified/signed/official order served till date. The respondent's counsel informed the Court that a certified copy of the order was sent by post as per a letter dated 20th October, 2015, although another copy was enclosed. The Court, after considering the submissions, decided not to interfere in the writ proceedings. The petitioner was directed to file an appeal based on the photocopy of the order, accompanied by an application confirming it is within the limitation period. The Court emphasized that such an application would be reviewed on its merits, ensuring the respondent gets a chance to present their side. The Court made it clear that it did not express any opinion on the underlying dispute, leaving the rights and contentions of all parties open. With these observations, the Court disposed of the writ petition and the application, instructing the petitioner to pursue the appeal process based on the photocopy of the impugned order while ensuring procedural fairness and the respondent's opportunity to be heard.
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