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TMI Blog2017 (1) TMI 497X X X X Extracts X X X X X X X X Extracts X X X X ..... ing that the show cause notice issued is totally invalid and without jurisdiction and further stated that the issue of classification of FIBC Bags is settled as CETSH 6305 3200 by the earlier order of this Court and also by the order passed by the Ministry of Finance Circular and Ministry of Commerce Norms Committee and by earlier orders of Appellate Authorities and requested to drop the show cause notice and requested for a personal hearing. As no final orders are passed so far, this writ petition has been filed. Petition disposed off - matter on remand. - W.P.(MD)No.24443 of 2016, W.M.P(MD)No.176388 of 2016 - - - Dated:- 22-12-2016 - S. Vaidyanathan, J. For the Petitioner : Mr.A.K.Jayaraj For the Respondents : Mr.S.Gurumu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the Registration Certificate should not be amended and all the goods exported under the classification of CETSH 6305 32 00 from 17.04.2009 to 15.03.2010 should not be taken as exported under CETSH 3923 29 90 and why penalty should not be imposed under Rule 27 of Central Excise Rules 2002. The petitioner submitted a reply, stating that the classification made by them is correct. Thereafter, the Assistant Commissioner of Central Excise, without taking note of any of the submissions made during the personal hearing given to the petitioner, had passed an order for re-classification of the goods manufactured by the petitioner under CETSH 3923 29 90 and also ordered that Registration Certificate shall be amended accordingly and that all the goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ustoms Central Excise (Appeals), Trichy, in the Appeal No.99/2010-TRY, against the Order-in-Original No.11/2010 (Central Excise), dated 13.08.2010 passed by the Assistant Commissioner of Central Excise, Karur, and requested to drop the show cause notice and further requested for a personal hearing. 5. It is also submitted that since no final order has been passed in the above show cause notices, where reply was also given for the earlier period, the petitioner filed W.P(MD)Nos.20125/2014, 20155/2014 and 20308/2014 and this Court vide orders dated 11.12.2014 and 12.12.2014, respectively, directed the authorities concerned to consider the explanation submitted by the petitioner and to pass final orders. Thereafter, the 3rd respondent vid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order passed by the Ministry of Finance Circular and Ministry of Commerce Norms Committee and by earlier orders of Appellate Authorities and requested to drop the show cause notice and requested for a personal hearing. As no final orders are passed so far, this writ petition has been filed. 7. Having regard to the limited relief sought for, the 3rd respondent is directed to adjudicate and to pass final order/order in original pursuant to the show cause notice No.C.No.V/Ch.39/15/39/15/39/2014-C.ExAdjn., dated 16.12.2014, after affording opportunity of being heard to the petitioner, within a period of eight weeks preferably on or before the 1st of March 2017. With the above direction, this Writ Petition stands disposed of. No costs. Co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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