2018 (11) TMI 19

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..... nder Article 226 of the Constitution of India challenges issue of two show-cause notices dated 25th April, 2018 issued by the respondent no.2 - Commissioner, CGST & Central Excise Audit Surat. Both the show-cause notices demand excise duty of Rs. 58.98 crores and Rs. 113.93 crores for the period April, 2016 to June, 2017 under Section 11A of the Central Excise Act, 1944. 2. It is the case of the .....

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..... notices. In this case, admittedly, both the notices are in excess of Rs. 50 lakhs and the averment of the petitioner that there was no pre show-notice consultation in terms of the circular has not been disputed by the Revenue till date. 3. In the above view, prima facie the impugned notices appear to be without jurisdiction, warranting our interference. Thus, we are inclined to take up the petiti .....

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