2016 (6) TMI 1134

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.... JUDGEMENT The petitioner has challenged a show-cause notice dated June 22, 2005 and an order dated September 13, 2005. Learned advocate for the petitioner has submitted that, by the impugned order the authorities have refused to accept the utilisation of the accumulated money credit by the petitioner. He has submitted that, the Union of India had initially introduced a scheme by which vanaspa....

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....oi Limited (Supra) was dismissed and that the special leave petition was also dismissed. Learned advocate for the respondents has submitted that the issues raised in the writ petition is covered by Rasoi Limited (Supra). In Rasoi Limited (Supra) it has been held that, a Vanaspati manufacturer is entitled to adjust money credit earlier accrued towards duty payable for a subsequent period. The pet....