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TMI Blog2015 (12) TMI 1211X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioners have clearly stated the names of various parties in whose cases the Ahmedabad Commissionerate has permitted payment of excise duty from the Cenvat credit account. - Besides, the petitioner company is a reputed well established Pharmaceutical Company and hence, the interest of the revenue is in no manner jeopardized if the interim relief, as prayed for, is granted, whereas the petitioner company would have to face a cash crunch if called upon to pay the excise duty foregone in cash, whereas its Cenvat credit account would remain unutilized. Besides, as pointed out by the learned counsel for the petitioners, ultimately the excise duty foregone which is to be paid in cash, is going to be added back to the amount of Cenvat credit lying in the account of the petitioners, under the circumstances, the petitioners have clearly made out a prima facie case in their favour. When different companies situated in different regions of the country, are granted a particular benefit, the petitioner therein which was situated in Gujarat, was also entitled to the similar treatment. As noted hereinabove, various assessees, including the assessees situated within the jurisdiction of Ahm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioners informed the second respondent that the duties of customs foregone on the imported materials shall be paid by the petitioner in cash because the customs duty liabilities are required to be discharged by any importer by paying duties in that manner, whereas the duties of excise foregone on the goods lying in the plant proposed to be debonded shall be discharged from legally availed Cenvat credit lying with the petitioner because excise duties could be discharged by a manufacturer on the goods manufactured by him from such Cenvat credit. 3. By the impugned letter dated 03.08.2015, the second respondent called upon the petitioners to pay the excise duty foregone in cash and not from the Cenvat credit by referring to rule 3(4) of the Cenvat Credit Rules, 2004. The petitioners, thereafter, made a representation dated 12.08.2015 explaining as to why it was entitled to utilize Cenvat credit for discharging the excise duty liability. By the impugned letter dated 19.08.2015, the representation came to be turned down. 4. Mr. Paresh Dave, learned advocate for the petitioners submitted that the petitioners have brought to the notice of the respondent excise authorities specific ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and hence, the petitioners are entitled to invoke the writ jurisdiction of this court against the impugned orders/letters. 4.2 In support of his submissions, the learned counsel placed reliance upon the decision of this court in the case of Ralli Engine Ltd. v. Union of India and others, 2004 (62) RLT 607 (Guj.),wherein the court was of the view that when the same product is being manufactured by three different companies situated at Maharashtra, Chennai, Tamil Nadu and the petitioner therein at Valsad in Gujarat, the interest of justice demands that the respondent authorities are required to give similar treatment to the product being manufactured by the petitioner company. Reliance was also placed upon the decision of the Madras High Court in the case ofCommissioner of Central Excise, Salem v. Cheran Spinners Ltd., 2014 (33) STR 148 (Mad.) , the decision of the Karnataka High Court in the case of Commissioner of Service Tax, Bangalore v. Aravind Fashions Ltd., 2012 (25) STR 583 (Kar.) , the decision of the Punjab and Haryana High Court in the case of Commissioner of Central Excise, Chandigarh v. Nahar Industrial Enterprises Ltd., 2012 (25) STR 129 (P H) , and the decision of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 21.11.2014 of the Assistant Commissioner, Central Excise, Division-II, Ahmedabad addressed to the Deputy Development Commissioner in connection with the request for No Due Certificate for debonding of Exit out of 100% EOU Scheme by one M/s Alps Chemicals Pvt. Ltd., which clearly shows that the said unit has been permitted to discharge excise duty for indigenously procured duty paid raw materials lying in stock in their factory from the Cenvat credit account. In paragraphs 9 and 14 of the memorandum of petition, the petitioners have clearly stated the names of various parties in whose cases the Ahmedabad Commissionerate has permitted payment of excise duty from the Cenvat credit account. The petitioners have also stated that all over the country, EOUs are permitted to discharge the central excise duty foregone from the Cenvat credit account. Thus, on the ground of parity alone, the petitioners have made out a strong prima facie case, inasmuch as, when similarly situated assessees have been permitted to pay the excise duty foregone from the Cenvat credit account, there is no reason as to why the petitioners should be denied such benefit. Besides, the petitioner company is a r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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