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2019 (12) TMI 716 - HC - Central ExciseRecovery of duty alongwith interest and penalty - Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008 - HELD THAT - Perusing the petition and without expressing any opinion on the merits of the controversy, the present petition is disposed of at this stage by permitting the petitioner to raise all objections as has been sought to be raised in the writ petition by submitting reply to the show-cause notice (Annexure P/1) within one month.
Issues:
Challenging a show-cause notice under Article 226 of the Constitution of India regarding Central Excise duty, Additional Duty of Excise, National Calamity Contingent Duty, Education Cess, Secondary & Higher Education Cess, interest, and penalties. Analysis: The petition was filed challenging a show-cause notice dated 3.2.2016 issued by the Principal Commissioner, Customs and Central Excise, demanding various duties and penalties from the petitioner. The notice called upon the petitioner to explain why Central Excise duty, Additional Duty of Excise, National Calamity Contingent Duty, Education Cess, Secondary & Higher Education Cess totaling to ?17,83,92,097 should not be demanded and recovered for the period 01.04.2014 to 21.08.2014 under relevant statutory provisions. Additionally, interest and penalties were also sought to be imposed on the petitioner under specific rules and sections of the Central Excise Act, 1944 and related regulations. The petitioner had not filed a reply to the show-cause notice, and the writ petition had been pending since 2017. After hearing both parties' counsels, the Court disposed of the petition by allowing the petitioner to submit a reply to the show-cause notice within one month. The Court directed that within two months of receiving the reply, the respondents should consider it, provide an opportunity for a hearing to the petitioner, and pass a detailed order in accordance with the law. It was emphasized that the disposal of the petition at this stage did not express any opinion on the merits of the case but aimed to ensure due process and fairness by allowing the petitioner to raise objections and present their case effectively.
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