2017 (5) TMI 515

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....er. Ms P.S. Cardozo for Respondent No.2. P.C: 1. At the request of Ms. Cardozo, we grant time to file an affidavit in reply. 2. She has raised a preliminary objection to the maintainability of the writ petition by submitting that this writ petition challenges an Order-in-Original, dated 3.11.2017, of the Commissioner of Central Excise, Customs & Service Tax, Nashik II. 3. She submit....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f their finished goods for the payment of central excise duty. This issue is squarely covered by the decision of the Hon'ble Supreme Court in the case of International Auto Ltd. Vs. Commissioner of Central Excise, Bihar, reported in 2005 (183) E.L.T. 239 (S.C.) and Motherson Sumi Systems Ltd. Vs. Commissioner of Central Excise, Meerut, an Order of the Delhi Bench of CEGAT, affirmed by the Hon&....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....turer is not permissible. The substantive section itself, namely, Section 4 of the Central Excise Act, 1944 does not permit this course. 8. On 20.3.2015, Civil Appeal No.1996 of 2006 of the Revenue against this final Order of the Tribunal was dismissed by the Hon'ble Supreme Court by a speaking order. Mr. Sridharan would, therefore, submit that on the uncontroverted allegations in the sh....