2010 (10) TMI 473

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....tioner. Shri H.P.S. Ghuman, Standing Counsel, for the Respondent. [Order per : Adarsh Kumar Goel, J.]. - This petition seeks quashing of Show Cause Notice dated 19-2-2010, Annexure P-5, under Section 11A of the Central Excise Act, 1944 (for short, "the Act"), requiring the petitioner to show cause why the demand of duty may not be raised with interest and why penalty be not levied for all....

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....and Assistant Commissioner, CX Division, Yamuna Nagar vide letter C.No. V(28)Demand/DK/YNR/01/2008/4320 dated 1-10-09 has confirmed and forwarded the verification report of Range Officer vide his letter dt. 25-9-09 stating that the noticee had not availed any cenvat credit of duty paid on inputs/input services for manufacture of zinc sulphate and that question of payment of amount equivalent to ce....

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....t in the Act. As per statutory Scheme, only remedy of the department against an alleged erroneous order of adjudicating authority is to invoke power under Section 35E(2) of the Act. Reliance has been placed on following judgments :- (i)    Union of India v. Vicco Laboratories - 2007 (218) E.L.T. 647 (S.C.); (ii)    M/s. Twenty First Century Steels (P) Ltd. v. CC....