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TMI Blog2009 (3) TMI 515X X X X Extracts X X X X X X X X Extracts X X X X ..... r. Standing Counsel (Indirect Taxation) for the Respondent. [Order per: Hemant Gupta, J.].- The challenge in the present writ petition is to a notice dated 6-12-2006, Annexure P-8, calling upon the petitioner to show cause as to why penal action under Rule 96ZO(3) of the Central Excise Rules, 1944 (hereinafter to be referred as "the Rules") read with Sections 3A and 38A of the Central Excis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ibed limit under the Rules framed under Section 3A of the Act. The reason to call upon the petitioner was that during September, 1997 to March, 2000, the petitioner was to discharge duty liability on annual production basis before 15th of the month. It was alleged that since the petitioner has failed to discharge duty liability within the prescribed time limit, therefore, the petitioner is liable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , Revenue is in appeal before CESTAT and the said appeal is pending final disposal. 4. A show cause notice dated 6-12-2006, Annexure P-8. had been issued to the petitioner on the premise that the petitioner has opted to discharge duty liability under Rule 96Z0(3) of erstwhile Central Excise Rules, 1944 read with Section 3A of the Act; that still the petitioner has not deposited the duty and penal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of hearing, made a statement that the department shall not take action on the basis of show cause notice Annexure P-8 till such time the matter is pending before the Tribunal. 7. Having heard learned counsel for the parties at some length, we are of the opinion that issuance of show cause notice Annexure P-8, when the issue regarding payment of penalty on account of late payment of levy in terms ..... X X X X Extracts X X X X X X X X Extracts X X X X
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