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TMI Blog2010 (5) TMI 288X X X X Extracts X X X X X X X X Extracts X X X X ..... try of Finance, New Delhi. By the impugned order, the facility of monthly payment of excise duty as provided under Rule 8(1) of the Central Excise Rules, 2002 was ordered to be withdrawn and directions were issued to the petitioner requiring it to pay excise duty for each consignment at the time of removal of goods w.e.f. 1st April, 2010 to 30th November, 2010. It was also ordered that payment of Excise duty by utilization of CENVAT credit as provided under Rule 3(4) of the CENVAT Credit Rules, 2004 to be stopped w.e.f. 1st April, 2010 to 30th November, 2010, during which period the petitioner was required to pay excise duty without utilizing CENVAT credit. However, the petitioner was permitted to take CEVNAT credit during this period which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n. Submissions 4. Mr. Shah submits that even though show cause notice was for withholding the CENVAT credit facility for a period of three months, ultimately, the authority has passed the order withholding the same for six months. He, thus, submits that the impugned order travels beyond the scope of show cause notice. It is further submitted that the authority who has issued, the notice to the petitioner, did not pass the order. In other words, hearing was given by one authority whereas, the order was passed by another authority, which according to the petitioner is unsustainable in the eye of law. 5. Mr. Jately, on the other hand supported the order by submitting that once the hearing is given by one authority, it is not necessary for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a period of four weeks from the date of receipt of the copy of this order. However, it will be open to the Member (Central Excise) to take a decision earlier than the stipulated period. The petitioner to co-operate with the Member (Central Excise) and will not seek any adjournment in any manner and shall remain present on the relevant day with the full record of the case. However, the petitioner may be informed well in advance the date on which it is required to attend the office. 8. The petition is accordingly disposed of subject to the aforesaid directions. It is clarified that this order is passed in view of the peculiar facts and circumstances of the case and it is not to be treated as a precedent in any other case. By setting aside th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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