2010 (8) TMI 41

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....-CX. 8, dated 8-7-2010 issued by the Government of India, Ministry of Finance in the Department of Revenue (Central Board of Excise & Customs), New Delhi and further to set aside the judgment rendered by the CESTAT, Principal Bench, New Delhi (Full Bench) in the case of Vandana Global Ltd. v. Commissioner of Central Excise, Raipur, reported in 2010 (253) E.L.T. 440 (Tri - LB) and also to quash the show cause notices dated 12-12-2007, 30-9-2008, 7-5-2009 and 26-11-2009 urging various facts 86 legal contentions and producing voluminous bulk records in justification of the prayer referred to supra. 3. It is contended by the learned counsel for the petitioner that the said circular has been issued by the Central Board of Excise & Customs, Ne....

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....itioner herein and it is further contended that the prayer sought for by the petitioner challenging the impugned circular cannot be granted unless the vires of CENVAT Credit (Amendment) Rules, 2009 are challenged. Having made the aforesaid submission and after hearing the learned Standing Counsel for the Revenue at length, he has invited our attention to paragraph-J of the statement of counter affidavit, which reads as under: "J. That in reply to Para J-1 to J-58 and K-I to K-20 it is humbly submitted that the reply submitted to the allegations made in the Show Cause Notices will be taken up by the adjudicating authority while deciding the cases on its own merit in the event, my lordships decides not to interfere at the stage of admissio....

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...., Bhubaneswar-I, and the said Commissioner is required to take a decision on the same after considering the factual and legal aspects which have been raised by the petitioner in this case, since the matter remains pending before him. It is open for the petitioner to raise all such legal contentions including his contention that the amended Rules of 2009 have no retrospective effect. Therefore the challenge to the show cause notices issued to the petitioner are not tenable. If such contentions are urged by the Commissioner, Central Excise, Customs & Service Tax, Bhubaneswar-I shall do well to consider the same and pass appropriate order in accordance with law. 9. The petitioner placed reliance upon the judgment of Karnataka High Court in ....