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TMI Blog2019 (7) TMI 683X X X X Extracts X X X X X X X X Extracts X X X X ..... ondent (s) : None ORAL ORDER (PER : HONOURABLE MR.JUSTICE J.B.PARDIWALA) 1. By this writ application under Article226 of the Constitution of India, the writapplicant seeks to challenge the legality and validity of the showcause notice dated 18/03/2019 issued by the Principal Commissioner, Central GST and Central Excise, VadodaraI. 2. By issue of the said show cause notice, the writ applicant has been called upon to show cause as to why - (i) The Central Excise Duty amounting to ₹ 2,70,17,147/( AnnexureA) and Cenvat credit of ₹ 13,65,766/( AnnexureB) should not be demanded under Section11A of the Central Excise Act, 1944. (ii) The Cenvat Credit of ₹ 13,65,766/which was reversed by the assessee vide entry No.182 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rementioned that we have availed and involved in the finished goods on which remission of duty is sought for, total ₹ 13,65,766/has been reversed under entry No.182 dt.21.01.2006 from out Cenvat Credit account. It is therefore humbly requested that order for remission of duty and further destruction of the said goods may kindly be granted. 4. It is further pointed out that the aforesaid remission application filed by the writapplicant, came to be rejected by the Commissioner vide order dated 06/06/2017. The operative part of the order passed by the Commissioner reads thus:Page ORDER I reject the application dated 23.01.2006 and reapplication dated 22.05.2015 made by the assessee, M/s. Dhariwal Industries Pvt. Ltd., N.H. No.8, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the appellant had malafide intention. The ld. Commissioner on his own viewed that the goods packed in "Manikchand" brand should have been repacked in "RMD" brand and sold. This is also beyond the jurisdiction of the ld. Commissioner for the reason that whether the goods can be repacked and sold it is completely on the assessee to decide after analyzing the practicability, feasibility and viability. If the assessee decides that the goods are not marketable and claims for destruction of the same and apply for remission of duty, the department had no option except to allow the remission of duty. It is important to note that in the process of destruction of goods, it is not the department alone forgoing excise duty of ₹ 2,70,17,147/but ..... X X X X Extracts X X X X X X X X Extracts X X X X
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