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2024 (10) TMI 1025

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..... RINCIPAL COMMISSIONER, OFFICE OF THE PRINCIPAL COMMISSIONER OF CGST AND CENTRAL EXCISE, CHENNAI VERSUS M/S. WUNDERBAR FILMS PRIVATE LIMITED, REP. BY MR. S. VINOD KUMAR, DIRECTOR, CHENNAI [ 2024 (3) TMI 17 - MADRAS HIGH COURT] , by respectfully following the same, this Writ Petition is dismissed also on same terms i.e., open to the Writ Petitioner to reply to the Impugned Show Cause Notice wherein it is for the Writ Petitioner to take whatever grounds/objections against the Show Cause Notice and accordingly the issue can be adjudicated and decided by the Adjudicating Authority/Assessing Authority/Revenue at an earliest point of time preferably within a period of four (4) weeks from the date of filing of the reply/objections by the Writ Petit .....

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..... Writ Court vide Order dated 16.04.2019 in the matter of M/s.Vendhar Movies and Ors. vs. The Joint Director and Ors., reported in 2019 (6) TMI 110. 5. Insofar as the second ground by mainly relying upon the decision of the Writ Court cited supra is concerned that was appealed before the Hon'ble Division Bench of this Court where the Hon'ble Division Bench in a batch of cases similar to the fact of the M/s.Vendhar Movies and Ors., by a common Order dated 04.01.2024 in the matter of the Principal Commissioner of CGST and Central Excise, Chennai vs. M/s.Wunderbar Films Private Limited, made in W.A.No.2638 of 2019 and etc. batch, has ultimately held that no challenge could be made against Show Cause Notice and in this context while remit .....

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..... was directed to decide the same in an independent manner, uninfluenced, unswayed or unfettered by any way observation made in the Judgment dated 16.04.2019 in the matter of M/s.Vendhar Movies and Ors. vs. The Joint Director and Ors. , 2019 (6) TMI 110. 7. Exactly the points that has been raised by the learned counsel appearing for the Petitioner who have challenged against the Show Cause Notice since has been answered by the said decision of the Coordinate Bench of this Court vide common Order dated 04.01.2024 in the matter of the Principal Commissioner of CGST and Central Excise, Chennai vs. M/s.Wunderbar Films Private Limited, in W.A.No.2638 of 2019 and etc. batch, by respectfully following the same, we are inclined to dismiss this Writ .....

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