9911796707
TMI Blog2000 (8) TMI 91X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioner he had paid the custom duty as also countervailing duty in lieu of Central Excise duty thereon which amounted to Rs. 4,02,28,287.00. According to the petitioner he had paid the duty payable under Section 29 of the Central Excise Duty Rules, 1944. After availing of Modvat credit of the duty Central Excise paid on the inputs, the petitioner claims to have paid further Central Excise duty amounting to Rs. 10,62,50,611/- on the finished goods during the said period. 2. On 24-4-2000 a notice to show cause was issued by the office of the Superintendent of Central Excise Range No. 9, Faridabad. It was stated in the notice that the petitioner appears to have contravened the provisions of Rule 57G of the Rules as they availed of Modv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Another v. Collector of Customs, Calcutta, 1983 (13) E.L.T. 1342 (S.C.) = AIR 1962 Supreme Court 1893; Union of India v. Aravali Min. Chem. (India) Ltd., 2000 (115) E.L.T. 279 (S.C.); and Venkateswaran, Collector of Customs, Bombay v. Ramchand Sobhraj Wadhwani and Another, 1983 (13) E.L.T. 1327 (S.C.) to contend that this Court has the jurisdiction to quash the show cause notice at this stage itself. We are unable to see any merit in the contention raised on behalf of the petitioner. In response to show cause notice dated 24-4-2000 the petitioner himself submitted a reply and conceded to the jurisdiction of the officer concerned. In fact in the first reply to the show cause notice the petitioner did not even raise such plea. It cannot be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the terms of the licence. Certainly that is not the case here. We are unable to hold that in issuing the show cause notice under the excise rules disallowing a particular benefit, which the petitioner had taken under the same rules, that the officer has proceeded without jurisdiction or in excess of jurisdiction or contrary to law i.e. the Excise Act and the Rules. This is a matter which squarely falls within the realm of the authorities concerned and they necessarily must answer the question raised by the petitioners in reply to the show cause notice. We do not find any merit in this writ petition and dismiss the same at this stage as pre-mature. However, there shall be no order as to costs. - - TaxTMI - TMITax - Central Excise ..... X X X X Extracts X X X X X X X X Extracts X X X X
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