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    <title>2019 (7) TMI 1347 - MADRAS HIGH COURT</title>
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    <description>The court upheld the legality of Show Cause Notices (SCNs) issued under Section 11A of the Central Excise Act, 1944, rejecting challenges raised by petitioners regarding the interplay between Sections 35E and 11A, jurisdictional facts, and allegations of willful mis-declaration and availing double benefits. Emphasizing the distinct purposes of the sections and limited scope of writ jurisdiction, the court dismissed all 18 writ petitions, directing parties to bear their costs individually.</description>
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    <pubDate>Wed, 24 Jul 2019 00:00:00 +0530</pubDate>
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      <description>The court upheld the legality of Show Cause Notices (SCNs) issued under Section 11A of the Central Excise Act, 1944, rejecting challenges raised by petitioners regarding the interplay between Sections 35E and 11A, jurisdictional facts, and allegations of willful mis-declaration and availing double benefits. Emphasizing the distinct purposes of the sections and limited scope of writ jurisdiction, the court dismissed all 18 writ petitions, directing parties to bear their costs individually.</description>
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      <pubDate>Wed, 24 Jul 2019 00:00:00 +0530</pubDate>
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