9911796707
TMI Blog2023 (5) TMI 190X X X X Extracts X X X X X X X X Extracts X X X X ..... iew the decision rendered in GPI Textiles Ltd. s case [ 2018 (9) TMI 25 - PUNJAB HARYANA HIGH COURT] . Since, no interim stay has been granted by Hon ble the Supreme Court, the present petition is allowed and the impugned show cause notice dated 24.02.2009 (P-1) is set aside. - CWP-6157-2021 (O&M) - - - Dated:- 28-2-2023 - HON BLE MS. JUSTICE RITU BAHRI AND HON BLE MRS. JUSTICE MANISHA BATRA Present:- For the Petitioner : Mr. Mukul Singla, Advocate. For the Respondents : Mr. Tejinder Joshi, Sr. Standing counsel. RITU BAHRI, J. (ORAL) The present petition has been filed by the petitioner seeking setting aside of show cause notice dated 24.02.2009 (P-1). The facts, in brief, are that petitioner is en ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... compressors were not received in the factory and were not removed as such or after being partially processed. The petitioner was then issued impugned show cause notice dated 24.02.2009 (P-1) to show cause as to why:- (i) Cenvat Credit of Rs 3466310/- taken in contravention of Rule 4 of the Cenvat Credit Rules, 2004 should not be disallowed to the Noticee under Rule 14 of the Cenvat Credit Rules, 2004; (ii) Penalty under Rule 15 of the Cenvat Credit Rules, 2004 should not be imposed on the Noticee for wrong availment of Cenvat Credit. (iii) Duty short paid/not paid by the Noticee to the extent of Rs. 3466310/- through unitization of wrong and inadmissible credit should not be confirmed and recovered from them along with int ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all cases where duty has been demanded alleging fraud, collusion or willful mis-statement or supersession of facts, order shall be passed, where it is possible to do so, within a period of one year. Section 11A was substituted by Finance Act. 2011. w.e.f. 08.04.2011. Substantial changes were made in said Section. The period of Issuing Show Cause Notice and determining the liability was kept intact. Learned counsel for the petitioner has referred to a judgment of Hon ble the Supreme Court of India in a case of State of Punjab vs. Bathinda District Co-op Milk P. Union Ltd, 2007 (217 E.L.TT 325) and division Bench judgment of this Court in a case of M /s GPI Textiles Ltd vs. Union of India and others, 2018-TIOL-1686-HC-P H-CX (P-7). ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court. Learned counsel for the respondent has further submitted that during the course of audit conducted by the Audit Team of the then Central Excise Commissionerate, Chd, it was noticed that they have shown clearance/sale of goods valued at Rs. 5,23,81,250/- during the financial year 2007-08, which was substantially above the SSI exemption limit of Rs. 4 crores as provided under notification No 8/2003-CE dated 01.03.2002 as amended. Thus, the petitioner was not entitled for SSI Exemption on first clearance of Rs. 1.5 crores in the financial year 2008-09 and was required to discharge the duty from the very first removal of excisable goods from their factory of manufacture. However, the petitioner availed the exemption in respect of firs ..... X X X X Extracts X X X X X X X X Extracts X X X X
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