2016 (12) TMI 850

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....llowing relief: "(a) that this Hon'ble Court be pleased to issue a Writ of Certiorari or a writ in the nature of Certiorari or any other writ, order or direction under Article 226 of the Constitution of India calling for the records pertaining to the Petitioners case and after going into the validity and legality thereof to quash and set aside the (i) OrderinOriginal dated 29.1.2008 passed by the Respondent No.3, (ii) OrderinAppeal dated 25.10.2011 passed by the Commissioner (Appeals) & (iii) Final Order dated 26.3.2014 passed by Respondent No.4;" 2. With the consent of both sides, we take up this writ petition for hearing and final disposal forthwith. Hence, rule. The respondents waive service. 3. The petitioners have filed this w....

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....e suppliers for manufacturing their final product and availing cenvat credit on such production. 7. However, on few occasions and to meet certain urgent requirements, the petitioners indulged in what is called as stock transfer. In such cases, inputs which are a stock with the other units were transferred on reversal of appropriate excise duty under the cover of an invoice. The petitionerunit after setting out this elaborate procedure has claimed that there was no warrant to issue Show CausecumDemand Notice dated 19-4-2007 for recovery of cenvat credit amounting to Rs. 7,98,869/availed on inputs during the period 142002 to 2822003. The recovery was threatened under Rule 12 of the CC Rules read with Section 11A of the Central Excise Act, 19....

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.... other hand, would submit that as far as the limitation goes, the finding of fact rendered in both orders, namely, that of the Commissioner of Central Excise (Appeals) and the CESTAT does not require any interference as the same is consistent with the statutory provision. However, he fairly states that in the order of the Joint Commissioner the above aspect has not been discussed and all that is held is that because of the period of availment of the cenvat credit, the amended Notification and the provision will not apply. 10. After having heard both sides, we find that the finding of fact that there is violation of Rule 7(4) read with Rule 13(2) of the CC Rules and that would attract penalty and interest is a finding rendered without adver....