2016 (5) TMI 6

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..... Murugappan, SCGC JUDGMENT ( Delivered by S. Manikumar, J) Challenge in this writ appeal is to the order, dated 05.02.2015, passed in W.P.(MD)NO.1409 of 2015, dismissing the writ petition filed by the appellant praying to quash the Order in Original No.03/CE/COMMR/2014, dated 21.11.2014, passed by the 3rd respondent. 2. While entertaining the writ appeal, this Court passed the following order....

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....ade in C.No.V/71/15/84/2012.Adjn., and submitted that an amount of Rs. 73,38,26,035/- was paid by the petitioner/appellant herein to the Commissioner of Central Excise, Vapi. The learned Senior Counsel also drew the attention of this Court to Para No.5, which reads as follows: "Contravention of Rules: "5.As per Rule 3(1) of CENVAT Credit Rules, 2004, an assessee can take CENVAT credit of speci....

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....er/appellant, though he was not bound to pay the amount. Subsequently, the 3rd respondent, who is entitled/empowered to get tax, demanded payment of duty, for which the petitioner/appellant submitted that the amount already collected by the Commissioner of Central Excise, Vapi, of the very same Department, Government of India, be adjusted towards the payment to be made to the 3rd respondent. Howev....

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....der the Ministry of Finance, Government of India, they have to adjust the same. Further, after receiving the amount, the third respondent is not entitled to demand unreasonably further amount. Having considered the submissions, we are of the view that the petitioner/appellant has made out a prima facie case and the balance of convenience is in favour of the petitioner/appellant and it was argued o....