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TMI Blog2022 (2) TMI 7X X X X Extracts X X X X X X X X Extracts X X X X ..... ternative remedy of statutory appeal. Mr. Thakore would submit that he has prayed for a writ of certiorari on the premise that the impugned order passed by the Principal Commissioner travels much beyond the scope of the show-cause notice and no opportunity was given to the writ applicant to say anything as regards the alleged clearances of the goods under the Foreign Trade Policy without fulfilling the conditions stipulated therein. It is on such argument that Mr. Thakore wants this Court to entertain this writ application rather than asking the writ applicants to avail the statutory remedy of preferring an appeal. Let notice be issued to the respondents, returnable on 24.02.2022. - R/Special Civil Application No. 1154 of 2022 - - - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , Anand. (iv) I, under the proviso to Section 11AC(1)(c) of the Central Excise Act, 1944 read with Section 174 of the Central GST Act,2017, impose penalty equal to 50% of the Central Excise Duty determined at Sr. No.(i) above for the transactions effected during the period of 1.11.2014 to 13.05.2015, since the details of clearance of goods were recorded in their records and impose penalty equal to 100% of the Central Excise Duty determined at Sr. (I) above for the transaction effected during the period of 14.5.2015 to 30.06.2017 under Section 11AC(1)(c) of the Central Excise Act, 1944 read with Section 174 of the Central GST Act, 2017 upon M/s. Elecon Engineering Co. Ltd., Anand-Sojitra Road, Vallabh Vidya Nagar, Anand. Further, the be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Explanation-II. The case put up by the Department is that the writ applicants herein are engaged in the manufacture of goods falling under the Chapters-72,73,74, 84 and 86 respectively of the Central Excise Tariff Act, 1985 (for short the Act, 1985 ). The writ applicants are also said to be availing Cenvat Credit of the in puts, capital goods and in put services under the Cenvat Credit Rules, 2004. It came to the notice of the Auditing Officers during the EA- 2000 Audit that the writ applicants herein had cleared the final goods, i.e, Gear and parts thereof falling under the chapter heading 84839000 of the CETA, 1985 to their various customers without payment of duty of the excise by availing the benefit of exemption notification No.1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ded that so far as the Serial Nos.337 and 338 are concerned, it is necessary to submit the Project Authority Certificates, and those were in fact submitted. Having regard to the reply of the writ applicants to the showcause notice and the specific stance, the office of the Principal Commissioner through the Superintendent, thought fit to get certain facts verified through the Assistant Commissioner (Prevention) Central GST Central Excise- Vadodara. The Assistant Commissioner undertook the necessary exercise and filed its report. Prima facie, it appears that the writ applicants were given a clean chit so far as the issue of submitting the certificates of the project authority are concerned, but the Assistant Superintendent, in his report, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eal. Mr. Thakore would submit that he has prayed for a writ of certiorari on the premise that the impugned order passed by the Principal Commissioner travels much beyond the scope of the show-cause notice and no opportunity was given to the writ applicant to say anything as regards the alleged clearances of the goods under the Foreign Trade Policy without fulfilling the conditions stipulated therein. It is on such argument that Mr. Thakore wants this Court to entertain this writ application rather than asking the writ applicants to avail the statutory remedy of preferring an appeal. 9. Let notice be issued to the respondents, returnable on 24.02.2022. 10. In the meantime, there shall not be any coercive recovery towards the liability. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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