TaxTMI 
TaxTMI 
2014 (5) TMI 249
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....earned counsel appearing for M/s. Aiyar and Dolia, for the petitioner and Mr. E. Vijay Anand, learned CGSC appearing for the respondents. 3. In all these three Writ Petitions, the petitioner-company calls in question, Circular No. 967/01/2013-CX, dated 1-1-2013 on the file of the second respondent, seeking to quash the same to the extent questioned herein and consequently to forbear the third respondent from initiating any coercive action for recovery of the disputed tax, interest and penalty, pursuant to the orders in Order-in-Original No. 16/2011, dated 29-9-2011, Order-in-Original No. 22/2010, dated 20-9-2010 and Order-in-Original No. 17/2010, dated 30-3-2010, which are respectively the subject matter of Appeals in Appeal No. E/2....
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....ed the requisite declaration with the Departmental authorities having jurisdiction over the petitioner-company, the petitioner informed its Range Officer that they have been doing the conversion activity for M/s. Larson and Tourbo Limited from August, 2008. 5. While so, the following show cause notices were issued to the petitioner-company on the respective dates : (a) Show cause notice, dated 1-10-2010 was issued on the premise that the petitioner-company wrongly availed Cenvat credit on the basis of ineligible documents in contravention of Rules 9(1) and (2) of Cenvat Credit Rules and is not entitled for the benefit of exemption in the absence of declaration of M/s. Larson and Toubro in terms of Notifica....
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....ent-Commissioner of Central Excise, Chennai-II, passed the following orders : (i) Order-in-Original No. 16/2011, dated 29-9-2011, dropping the demand pertaining to one invoice to the tune of Rs. 4,85,378/- and confirmed the demand to the tune of Rs. 49,02,857/- in respect of 12 Bills of Entries, along with appropriate interest and also imposed an equal amount of penalty under Rule 15(2) of the Cenvat Credit Rules, 2004, read with Section 11AC of the Central Excise Act, 1944. (ii) Order-in-Original No. 22/2010, dated 20-9-2010, confirming the demand of excise duty to the tune of Rs. 58,01,903/- along with appropriate interest and also imposed a penalty of Rs. 1 lakh under Rule 25 of the C....
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.... the present Writ Petitions are filed. 9. On the above background of pleadings, Mr. Jayesh B. Dolia, learned counsel appearing for the petitioner submitted that pending appeals, it is obligatory on the part of the Appellate Tribunal to take up the stay petitions and dispose of the same; since, in the meantime, the impugned Circular, dated 1-1-2013 was issued and the stay petitions are not yet disposed of by the Appellate Tribunal, the petitioner has no other remedy except to invoke the jurisdiction of this Court under Article 226 of the Constitution of India by filing these Writ Petitions. 10. On the other hand, Mr. E. Vijay Anand, learned Central Government Standing Counsel appearing for the respondents submitted that in th....
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....ed respective appeals along with stay petitions, before the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai. The Appellate Tribunal has not taken up the stay petitions. In the meanwhile, the petitioner apprehends that recovery proceedings may be initiated against the petitioner, as the impugned Circular, dated 1-1-2013 has been issued, giving direction for recovery and therefore, the petitioner has moved this Court. 13. Though the petitioner has approached this Court challenging the assessment made by the authorities for payment of tax, interest, penalty, etc., it is seen that the petitioner has already approached the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai, by fi....