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TMI Blog2010 (8) TMI 41X X X X Extracts X X X X X X X X Extracts X X X X ..... 26-11-2009 urging various facts 86 legal contentions and producing voluminous bulk records in justification of the prayer. Held that- statement by Revenue’s counsel that impugned circular will not be relied upon in pending proceedings. No requirement to quash impugned circular. Matter pending before Commissioner of Central Excise for orders. Petitioner at liberty to raise all legal contentions including amendment to relevant rule as not having retrospective effect. Challenge to Show Cause Notice not tenable. - 13009 of 2010 - - - Dated:- 17-8-2010 - V. Gopala Gowda, C.J. and I. Mohanty, J. REPRESENTED BY: Shri R. Raghavan, Advocate, for the Petitioner. Shri P.K. Ray, Sr. Standing Counsel, for the Respondent. [Order]. - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctions to the Central Excise officers. 4. In the impugned Circular dated 8-7-2010 at paragraph-i it has been stated that "it has also been stated by the Tribunal that amendment to Explanation-2 to Rule 2(k) of Cenvat Credit Rules, 2004, inserted vide Notifications No. 16/2009-C.E. (N.T.) clarificatory in nature and has retrospective effect". 5. On the other hand staterpent of counter affidavit has been filed by the Revenue seeking to justify the said Circular on the basis of the Fuill Bench decision of the Tribunal in the case of Vandana Global Ltd. v. Commissioner of Central Excise, Raipur (supra) and also placed strong reliance upon the CENVAT Credit (Amendment) Rules, 2009 which has been published in the Gazette Notification No. 16/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... place any reliance whatsoever upon the said Circular for determination of the disputes and us between the parities pursuant to the show cause notices issued to the petitioner which are impugned in this writ petition and will be decided on its own merits. 7. In view of the statement of the learned counsel for the Revenue and the averments made by opposite parties 3 and 4 in their counter affidavit as extracted herein above, we are of the considered view that since the impugned Circular will not be relied upon for any purpose by the Revenue in course of the pending proceeding, there exists no requirement or necessity for quashing the impugned Circular. Therefore, the first prayer of the petitioner is accordingly disposed of. 8. In so far ..... X X X X Extracts X X X X X X X X Extracts X X X X
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