9911796707
TMI Blog2014 (5) TMI 249X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai, to take up the stay petitions. - there shall be an order of status quo as on today, to be maintained by the parties. - W.P. Nos. 4753-4755 of 2013 and M.P. Nos. 1-3 of 2013 - - - Dated:- 27-2-2013 - V. Dhanapalan, J. Shri Jayesh B. Dolia for M/s. Aiyar and Dolia, for the Petitioner. Shri E. Vijay Anand, CGSC, for the Respondent. ORDER By consent of the learned counsel appearing for the parties, these Writ Petitions are taken up for disposal at the admission stage itself. 2. Mr. E. Vijay Anand, learned Central Government Standing Counsel takes notice for the respondents. Heard Mr. Jayesh B. Dolia, learned counsel appearing for M/s. Aiyar and Dolia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the petitioner would be converting the same into angles, channels, etc., and return the same to M/s. Larson and Tourbo Limited, without payment of duty. The Department conducted verification of the transactions and observed that during August, 2008 and September, 2008, such job work clearances have taken place in the ER-1 Return filed for the month of August, 2008, the quantity of such job work has been shown as clearance without payment of duty and in the ER-1 Return for the month of September 2008, Notification No. 214/86 has been mentioned for such clearances. After the Department s verification and observation that the raw material supplier, M/s. Larson and Tourbo has not filed the requisite declaration with the Departmental authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioner-company on the premise that during scrutiny of excise invoices raised under Rule 11 of Central Excise Rules, 2002, for the period from May, 2005 to December, 2007, it was found that the petitioner is removing the excisable goods, viz., MS Ignots for conversion into CTD bars to M/s. Shri Mahalakshmi Metal Scrap Processing (P) Ltd., and the petitioner has not adopted the appropriate assessable value as envisaged under Rule 8 of the Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2009, which resulted in short-payment of duty. 6. After due process of law, the third respondent-Commissioner of Central Excise, Chennai-II, passed the following orders : (i) Order-in-Original No. 16/2011, dated 29 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as been issued in the said Circular to the effect that the recovery has to be initiated 30 days after the filing of appeal, if no stay is granted or after the disposal of stay petition in accordance with the conditions of stay, if any specified, whichever is earlier. In view of the impugned Circular, dated 1-1-2013 issued by the second respondent, the petitioner-company apprehends that the third respondent may initiate coercive proceedings and disturb the petitioner-company s working, which would cause irreparable loss and damage to the petitioner. Hence, the present Writ Petitions are filed. 9. On the above background of pleadings, Mr. Jayesh B. Dolia, learned counsel appearing for the petitioner submitted that pending appeals, it is ob ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioner-company has also been availing Cenvat credit on input, input services and capital goods credit as provided for under Cenvat Credit Rules, 2004 and have been paying appropriate Central Excise Duty on their clearances. The Department conducted verification of the transactions and issued respective show cause notices. Ultimately, the original authority took up the matter and initiated action and thereafter, orders in Orders-in-Original were passed imposing tax, interest, penalty, etc., as against which, the petitioner preferred respective appeals along with stay petitions, before the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai. The Appellate Tribunal has not taken up the stay petitions. In the me ..... X X X X Extracts X X X X X X X X Extracts X X X X
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