2013 (9) TMI 819

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....a For the Respondent : A. S. G. I. ORDER 1. We have heard Shri Nishant Mishra, learned counsel appearing for the petitioner. Shri Vinod Kant appears for the respondents. 2. By this writ petition the petitioner has prayed for following reliefs:- "A. Issue a writ, order or direction declaring the first proviso to Rule 8 of the Pan Masala Packing Machines (Capacity Determination and Co....

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....tice dated 5.7.2010 was issued by the Commissioner of Central Excise, Kanpur to the petitioner to show cause as to why excise duty amounting to Rs.9,12,50,000/- should not be demanded and recovered from the petitioner under the extended period under the proviso to Section 11A of Central Excise Act, 1944 (the Act); the interest thereon should not be demanded and recovered under Section 11AB of the ....

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....irming the demand of Rs.9,12,50,000/- along with interest and penalty of like amount under Rule 12 of the Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008 read with Rule 25 of Central Excise Rules, 2002. 6. Instead of filing an appeal against the order the petitioner has filed this writ petition challenging the first proviso to Rule 8 of the Pan Masala Pac....

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....The first writ petition, which was got dismissed without adjudication on merit. Now after the show cause notice has been confirmed, instead of filing the appeal, the petitioner has challenged the proviso to Rule 8 of the Rules of 2008, apparently on the ground that in appeal he may have to deposit the amount. 9. The challenge to the vires of the Rules in this second writ petition is barred by p....