2019 (6) TMI 805

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....he earlier proceedings of this Court dated 29.03.2019 and 22.04.2019 made by my predecessor learned Judge reveals that this Writ Petition has not been admitted, but notice has been accepted by the Standing Counsel on behalf of the respondent at the admission stage itself. 3. Today, this matter is listed under the caption 'FOR EXTENSION OF INTERIM ORDERS' and the lone respondent has filed a counter affidavit dated 15.04.2019. 4. With the consent of learned counsel on both sides, the main writ petition itself is taken up, heard out and disposed of. 5. The entire matter turns on a very narrow compass. 6. The petitioner manufactures goods which are known as 'Eco Bath Wipes'. It is submitted that this is essentially a hospita....

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....s, had collected the same, annexed the same to 08.02.2017 communication and had requested the Central Excise Department to cause the product to be tested again. In other words, writ petitioner sought retest of the same. 11. When matters stood as above, without a retest being conducted, respondent issued a 'Show Cause Notice' ('SCN' for brevity) dated 02.11.2018 bearing Reference No.C.No.V/30/15/10/2018-CEX Adin. (hereinafter 'impugned SCN' for the sake of brevity). 12. Assailing the impugned SCN, instant writ petition has been filed. 13. The pivotal and sheet anchor submission of the writ petitioner in assailing the impugned SCN is that, the same has been issued without conducting retest. To buttress this submissi....

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....rugs; tests for B.P. Standards etc. (qualitative) 12 Opium (qualitative) 3 Cocaine 13 Press cake of baggasse(Sugar percent) 4 Denatured Spirit (qualitative) per sample. 14 Paper (Fibre Count) 5 Dyes(qualitative) 15 Potable spirits for obscuration   SCHEDULE I FEE Rs. 50/- PER SAMPLE     6 Gauging 16 Sackings and Hessians 7 Gold and Silver articles (qualitative) 17 Spent dye (for salt content) 14. In response to the above ground on which challenge to the impugned SCN is directed, learned Central Government Standing Counsel adverting to the counter affidavit submitted that Basic Excise Manual is only a guideline with regard to the procedure and the writ petitioner cannot insist that i....

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....ned Central Government Standing Counsel very fairly submits that a retest shall be conducted, but the same has to be by way of an application to the Deputy/Assistant Commissioner of Central Excise as contained in paragraph 8.8 of the manual, i.e., Basic Excise Manual, which has been extracted and reproduced supra. 20. It is also submitted that the request for retest which has been made by the writ petitioner vide the aforesaid letter dated 08.02.2017, which has been sent to the jurisdictional Superintendent will be forwarded to the jurisdictional Assistant Commissioner of Central Excise and a retest will be conducted. Writ petitioner also, on instructions, undertakes to pay the prescribed fee forthwith. Besides paying prescribed fee all ot....