2023 (7) TMI 1072 - HC - Central Excise

Process amounting to manufacture or not - applicability of CBEC Circular dated 07.11.2007 - HELD THAT - No writ lies against the show-cause notice, more particularly, when the petitioner has already responded to the show-cause notice by submitting his reply to it. The apprehension of the petitioner that the Assessing Authority may not adjudicate their reply to show cause notice on merits in view of the circular of C.B.E.C. dated 07.11.2007 can be taken care of by providing that the Assessing Authority which is seized of the matter shall consider the reply to the show-cause notice submitted by the petitioner along with all evidences, documentary or otherwise, purely on merits without being influenced by the circular of C.B.E.C. dated 07.11.2007. Petition disposed off.

Summary

Issues:
- Show-cause notices issued by Customs and Central Excise Commissioner, J&K, Jammu
- Interpretation of circular of the Central Board of Excise and Customs
- Adjudication of issues raised on merits

OWP No. 398/2008:
The petitioner challenged a show-cause notice from the Customs and Central Excise Commissioner, J&K, Jammu, regarding certain points. The petitioner had already responded to the notice but approached the Court due to a circular from the Central Board of Excise and Customs. The circular directed assessing authorities to follow a Supreme Court judgment in determining manufacturing processes. The petitioner feared their response may not be considered on merits due to this circular. The Court held that no writ lies against the notice when a response has been submitted. The Court directed the Assessing Authority to consider the petitioner's response and evidence on merits without influence from the circular.

OWP No. 399/2008:
Similar to the previous case, the petitioner contested a show-cause notice from the Customs and Central Excise Commissioner, J&K, Jammu, based on specific points. Despite the petitioner already submitting a response, they sought Court intervention due to a Central Board of Excise and Customs circular. This circular instructed assessing authorities to apply a Supreme Court judgment on manufacturing processes. The petitioner was concerned that their response might not be evaluated on its merits due to this circular. The Court reiterated that no writ can be filed against a notice once a response has been given. The Court instructed the Assessing Authority to assess the petitioner's reply and evidence solely on merits, unaffected by the circular.