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2022 (4) TMI 865

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..... oner, Vadodara. The only concern is the delay that has occurred in the present litigation in finalizing the assessment proceedings. The Assistant Commissioner of Central Excise, Vadodara is directed to immediately take up the matter and see to it that the assessment proceedings are concluded finally with an appropriate order of assessment in accordance with law within a period of two (02) months from the date of the receipt of the writ of this order. Application disposed off. - R/SPECIAL CIVIL APPLICATION NO. 15927 of 2020 With CIVIL APPLICATION (FOR DIRECTION) NO. 1 of 2021 In R/SPECIAL CIVIL APPLICATION NO. 15927 of 2020 - - - Dated:- 8-4-2022 - HONOURABLE MR. JUSTICE J.B. PARDIWALA AND HONOURABLE MS. JUSTICE NISHA M. THAKORE .....

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..... s or a writ in the nature of mandamus or any other writ, order or direction directing the respondent to permit the petitioner to sell their machines; (F) Grant such other and further relief(s) as may be deemed fit in the interest of justice; 3. We take notice of the intimation dated 15.10.2012 addressed by the Deputy Commissioner of Customs, Contract Cell to the Assistant Commissioner of Central Excise, Vadodara, which reads thus:- OFFICE OF THE COMMISSIONER OF CUSTOMS (IMPORT) 9TH FLOOR, ANNEXE BUILDING, NEW CUSTOM HOUSE BALLARD ESTATE MUMBAI 400 001 F.No. S/5-102/95CC Date : 15/10/2012 To, The Dy./Asstt. Commissioner of Central Excise, Office of the Central Excise Customs Makarpura Divis .....

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..... As above. 4. We also take notice of one reminder dated 15.12.2018 given by the writ-applicant to the Assistant Commissioner, Vadodara in the aforesaid context. The reminder reads thus:- MODERN PETROFILS [A Unit of Modern Syntex (l) Ltd.] N.H. No.8, Post: Bamangam, Taluka : Karjan, District BARODA 391 243, INDIA Phone: +91 6545611-14; E-mail: [email protected] Date: 15th DECEMBER, 2018 REMINDER To, The Asstt. Commr., CGST Central Excise, Division-VI, Vadodara-I Commissionerate, GST Bhavan, Race Course, Vadodara 390 007. Dear Sir, REF: Our Communication, dated 19.11.2018 requesting you, to finalise the matter, in connection with Impost Regula .....

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..... 5. We also take notice of one letter addressed by the writapplicant to the Commissioner, CGST, Vadodara dated 07.02.2019, which is at Page-49 of the paper-book, Annexure-K, which reads thus:- MODERN PETROFILS [A Unit of Modern Syntex (l) Ltd.] N.H. No.8, Post: Bamangam, Taluka : Karjan, District BARODA 391 243, INDIA Phone: +91 6545611-14; E-mail: [email protected] Date: 07.02.2019 To, The LD. COMMISSIONER CGST, Vadodara. Sub: Releasing of Bank Guarantee and cash security. Ref: Bank Guarantee furnished pursuant to Project Import during the period 19995-97. Dear Sir, This is in furtherance to our earlier letter dated 15.12.2018 wherein we requested for release of bond .....

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..... ove. 6. The grievance of the writ-applicant is that the final assessment proceedings are yet to be undertaken. No final assessment order has been passed till this date. 7. We also take notice of the averments made in paragraphs-3.3 and 3.4 respectively in the memorandum of the writ-application. 3.3 In pursuance of the aforesaid EPCG license, the petitioner through its manufacturing unit i.e. Modern Petrofils had imported various items between 7.7.1995 to 30.7.1997. Bill of entries were assessed provisionally and the goods were cleared for home consumption and used for manufacture of finished goods. However, till date the bill of entries is pending final assessment. The petitioner had also executed a bond along with bank guar .....

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..... the assessment proceedings are concluded finally with an appropriate order of assessment in accordance with law within a period of two (02) months from the date of the receipt of the writ of this order. 11. If the Assistant Commissioner of Central Excise, Vadodara is in need of any documents to finalize the assessment proceedings, then it may intimate the writ-applicant at the earliest to furnish such documents. If the writ-applicant receives any such intimation, it shall act promptly for effective and expeditiously disposal of the assessment proceedings. 12. With the aforesaid, this writ-application stands disposed of. The connected Civil Application also stands disposed of. Direct service is permitted. One copy of this ord .....

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