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TMI Blog2016 (3) TMI 38X X X X Extracts X X X X X X X X Extracts X X X X ..... ow cause notice is based upon an alleged intelligence received by the Directorate of Revenue Intelligence, that prior to the year 2004, the noticee had indulged in misuse of brand rate of duty drawback scheme by availing higher rate of duty drawback, which was fixed for bicycles of various sizes/ weights but had actually exported bicycles of smaller sizes/ weights and had thus availed inadmissible ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the issue of limitation raised by the petitioner would surely require consideration at the hands of 3rd respondent who shall be obligated to deal with the same by passing a reasoned order. Therefore, writ petition is disposed of at this stage with liberty to the petitioner to submit a supplementary reply to the show-cause notice, whereupon the 3rd respondent shall pass a reasoned order after he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be not recovered under Rule 16 of the Customs and Central Excise Duties Drawback Rules, 1995 read with Section 75A(2) of the Customs Act, 1962. The show cause notice is based upon an alleged intelligence received by the Directorate of Revenue Intelligence, Regional Unit, Ludhiana, that prior to the year 2004, the noticee had indulged in misuse of brand rate of duty drawback scheme by availing high ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d obsolete matter after 13 years. 3. In support of the preliminary objection on limitation, reliance is placed on the following decisions:- (i) Spectra Fashions versus Union of India 2016 (41) S.T.R. 184 (Cal.) (ii) Rashmi Metaliks Ltd. vs. Union of India 2015 (316) E.L.T. 455 (Cal.) (iii) Indsur Global Limited versus Union of India 2014 (310) E.L.T. 833 (Guj.) (iv) Padmini Exports ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... We thus dispose of this writ petition at this stage with liberty to the petitioner to submit a supplementary reply to the show-cause notice, whereupon the 3rd respondent shall pass a reasoned order after hearing the petitioner's representative. As noticed earlier, respondent No.3 shall be obligated to deal with the question of limitation in addition to the merits of the matter. 7. In the ev ..... X X X X Extracts X X X X X X X X Extracts X X X X
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