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TMI Blog2019 (7) TMI 1385X X X X Extracts X X X X X X X X Extracts X X X X ..... JUSTICE J. B. PARDIWALA) 1. 00. The writ applicant No. 1 is a 100% Export Oriented Undertaking. It seeks to challenge the legality and validity of the order dated 10/06/2019 passed by the Additional Commissioner, Central GST and Central Excise, Vadodara-I - Annexure-N to the petition. The Operative part of the order reads as follows :- "ORDER (i). I confirm the demand of duty amounting to Rs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 174 of CGST Act, 2017 on M/s. Asahi Songwon Colors Ltd. (100% EOU), Block No. 429-432, ECP Channel Road, Vill, Dudhwada, Tal. Padra, District Vadodara. However, as provided under section 11AC(e) of the Central Excise Act, 1944, where the duty determined at (i) above and interest thereon is paid within 30 of receipt of this order, the penalty shall be twenty five per cent of the penalty impos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ermission of the Development Commissioner, KASEZ, Gandhinagar for manufacturing. 3. 02. On the other-hand, the case of the writ applicants is that the proceedings came to be initiated under an erroneous impression that no permission has been accorded by the Development Commissioner for manufacturing. 3. 03. Mr. Dave, the learned counsel appearing for the writ applicants invited the attention o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... price of such goods was also taken into consideration by the office of the Development Commissioner as net foreign exchange earning. In short, the submission of Mr. Dave is that the Additional commissioner had no jurisdiction to proceed on the basis that the writ applicants had not obtained the necessary permission from the Development Commissioner to manufacture such goods. 4. 00. In view of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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