9911796707
TMI Blog2021 (6) TMI 147X X X X Extracts X X X X X X X X Extracts X X X X ..... ate for the Petitioner : MR. D. Sahu Advocate for the Respondent : Asstt. S.G.I. ORDER Heard Mr. D. Sahu, learned senior counsel for the petitioner. Also heard Mr. S.C. Keyal, learned counsel for the respondent GST department and Mr. K. Gogoi, learned CGC for the respondent No.1. 2. The petitioner company is engaged in a business manufacture of instant tea. In course of the manufacturing busin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in the said notification in respect of the different categories of goods as are provided therein. 4. Clause 3(1) of the Notification No.20/2008-Central Excise dated 27.03.2008 provides that notwithstanding anything contained in the said notification the manufacturer shall have the option not to avail the rates specified in the Table provided in the said Notification and apply to the Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... factured by them and therefore claim for a special rate as provided in the said provision. In the meantime, the Notification No.20/2008-CentralExcise dated 27.03.2008 was assailed in a series of writ petitions before this Court as well as in the other High Courts also. This Court by its judgment in the relevant writ petition had set aside the Notification No.20/2008-Central Excise dated 27.03.2008 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er Clause3(1) of the Notification No.20/2008-Central Excise dated 27.03.2008 was submitted by the petitioner claiming for a special rate, but the same has not been given its consideration and without giving a due consideration to the claim for special rate made by the petitioners, the respondents now intend to attach the bank accounts of the petitioner on the premises that the refund of excise dut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the add-ons made to the goods manufactured. After arriving at the special rate, if any as per the order to be passed by the Principal Commissioner, GST further process against the petitioner as per law may be initiated. Till such decision is taken, no coercive action be taken against the petitioner. 9. The Principal Commissioner of GST shall do the needful as indicated above within a period of 6 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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