2024 (7) TMI 1357 - HC - Central Excise

Classification of goods - Agro Shed Net manufactured by the petitioner - to be classified as fabric or as plastic - main grievance raised by the petitioner is that the respondent-authority has ignored the decision of this Court rendered in case of MESSERS CTM TECHNICAL TEXTILES LTD VERSUS UNION OF INDIA 2020 (12) TMI 1100 - GUJARAT HIGH COURT and issued the impugned show-cause notice. HELD THAT - The petitioner can raise all the contentions which are raised in this petition in reply to the impugned show-cause notice which can be adjudicated by the respondent-authority. The petition is a premature petition and there are no doubt about the capacity of the respondent-authority to adjudicate the show-cause notice after considering the contentions which may be raised by the petitioner including the decision of this Court in case of CTM Textiles Technical Ltd vs Union of India. Without entering into the merits of the matter, the petition is disposed of with a liberty to the petitioner to file reply to the impugned show-cause notice.

Summary

The petitioner challenged a show-cause notice dated 30.04.2024, arguing that it ignored a previous court decision. The court found the petition premature and allowed the petitioner to respond to the notice. The petition was disposed of with liberty to file a reply.