9911796707
TMI Blog2010 (10) TMI 473X X X X Extracts X X X X X X X X Extracts X X X X ..... on to that effect in the Act - As per statutory Scheme, only remedy of the department against an alleged erroneous order of adjudicating authority is to invoke power under Section 35E(2) of the Act - Accordingly, this writ petition is allowed X X X X Extracts X X X X X X X X Extracts X X X X ..... been wrongfully availed, was upheld. The finding recorded is as under :- "3.2 The noticee in their reply have submitted that they have not availed any cenvat credit of duty paid on inputs/input services for the manufacture of agricultural grade ZnSO4. Verification report was sought from Range Superintendent Assistant Commissioner, CX Division, Yamuna Nagar and Assistant Commissioner, CX Divi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n such a situation, second Show Cause Notice by same authority was justified. 4. We have heard learned counsel for the parties. 5. Learned counsel for the petitioner submitted that once the matter has been finalised on merits, the adjudicating authority had no jurisdiction to initiate proceedings in the same matter without a provision to that effect in the Act. As per statutory Scheme, only ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reopened by the same authority by way of second Show Cause Notice. He has not been able to dispute the applicability of judgments relied upon on behalf of the petitioner. 7. Accordingly, this writ petition is allowed and notice dated 19-2-2010, Annexure P-5, is quashed. 8. It is, however, made clear that the respondents will be at liberty to take such other proceedings in the matter as may ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
