2016 (4) TMI 1075

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....ing for the records pertaining to the letters / notices of the respondents dated 7th April, 2014 Annexure-D and 24th September, 2015 Annexure-I and those issued to the customers of petitioner No.1 seeking a refund of cenvat credit and/or denying cenvat credit Annexure - F to Annexures - F-1 to F-5. It is submitted that these be scrutinized for their legality and validity and thereafter be quashed and set aside. 2. The petitioner's senior counsel Mr. Dwarkadas, on the earlier occasion and even today, raised several contentions the principal being that each of these actions are arbitrary, unconstitutional and unsustainable in law. It is the petitioner's submission that the Notification dated 28th February, 2014, has been interpreted ....

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....ents on the earlier occasion were made and duly recorded by the Court. In all fairness Mr. Jetly, on further instructions, states that despite the affidavit being filed, the petitioners and other would be served show cause notices, they would be given a personal hearing and order will be passed assigning reasons. Until all this is done, there is no apprehension of any coercive measures being initiated to recover the sums or amounts, either from the petitioners or those to whom the benefit is sought to be passed on by the petitioners. Hence, any affidavit being filed or any interpretation being placed on the Rule by the respondents will not influence the outcome of the proceedings. The orders of adjudication would be passed on their own meri....