2017 (7) TMI 8

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e writ petition challenging an Order in Original passed by the Adjudicating Authority, demanding payment of an amount equivalent to the Cenvat credit allegedly taken wrongly. 2. Heard Mr. A. Sudershan Reddy, learned senior counsel appearing for the petitioner and Mr. B. Narasimha Sarma, learned senior standing counsel for the respondents. 3. The positive case of the petitioner was that they ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....of a writ petition under Article 226 of the Constitution. 6. The writ petition is opposed by Mr. B. Narasimha Sarma, learned senior standing counsel on the ground that once all the remedies under the Act are exhausted, the petitioner cannot challenge the Order in Original. But the said contention cannot be accepted for the simple reason that doctrine of merger will not apply to cases where stat....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ilty of denying the principles of natural justice, the petitioner could well be granted one more opportunity to produce original invoices. 8. Hence, the writ petition is allowed, the impugned order is set aside and the matter is remitted back to the Original Authority for examination of the question without reference to the period of limitation. The petitioner shall produce all relevant origina....