2019 (8) TMI 587

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....and Mr. Jas Sanghavi Respondent by: Mr. Vijay Kantharia, a/w. Mr. Ram Ochani JUDGEMENT This petition under Article 226 of the Constitution of India challenges the action of the Respondents in compelling the Petitioners to pay (by reversing the Cenvat Credit available) an amount of Rs. 11.25 crores to the Revenue before the issue of any show cause notice under the Finance Act, 1994. 2. ....

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....e show cause notice has been adjudicated is bad in law. In fact, it is a clear case of subversion of rule of law. In the facts of this case, due to strongarm tactics of the Revenue, the Petitioners were compelled under the threat of arrest to reverse the Cenvat Credit, even when no show cause notice was issued, much less adjudicated upon. 3. On the other hand, Mr. Kantharia, learned Counsel for....