2018 (8) TMI 1394

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....ners have objected to jurisdiction of the departmental authorities in keeping the adjudicating proceedings arising out of the show cause notice dated 27th April 2005 in abeyance, till the judgment of the Supreme Court in the case of Jindal Drugs Limited in an appeal filed by the Department against the judgment of Customs, Excise & Service Tax Appellate Tribunal ["CESTAT" for short] is available. Briefly stated, the facts are that the petitioners were served with a show cause notice on 27th April 2015 by the adjudicating authority objecting to the petitioner's availing CENVAT credit on clearance of goods for export by its Sanand Unit of the duty paid by its Ankleshwar unit. On such basis, the Department wishes to confirm the following propo....

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.... arising out of the said show cause notice dated 27th April 2015 have been transferred to "the call book" as in the similar matter, in the case of Messrs. Jindal Drugs Limited, the departmental appeal is pending before the Supreme Court. The petitioners replied to such communication on 1st January 2018 objecting to such procedure adopted by the department and requested that the proceedings be finally adjudicated without waiting for the outcome of the appeal in Jindal Drugs Limited. Reliance was placed on the observations made by the Division Bench of this Court in the case of Siddhi Vinayak Syntex Private Limited v. Union of India, reported in 2017 [352] ELT 455 [Guj.]. Such request was reiterated under the subsequent communication dated 2....

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.... to Call-book, one of them being the cases in which the Department has gone in appeal before the appropriate authority. In the present case, the Department wishes to press this category in service. The pattern of keeping certain cases in Call-Book by the Department came up for minute scrutiny by the Division Bench of this Court in the case of Siddhi Vinayak Syntex Private Limited [Supra] in somewhat different context then the one, we are concerned in the present case. The Court referred to the amended provision of Section 11A of the Central Excise Act, 1944 providing preferable time limit for completing the adjudication proceedings and frowned upon the practice of putting cases in the cold storage, that too even without intimation to the no....