2019 (8) TMI 963

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....on. Amendment is allowed. Amendment to be carried out forthwith. Re-verification is dispensed with. Amended copy to be served on the other side. 2. At the request of the learned counsel for the parties, the petition is taken up for final disposal at the stage of the admission. 3. This petition is under Article 226 of the Constitution essentially challenges two orders, both dated 25th September 2018 passed by respondent No.5 Assistant Commissioner of Central Excise, under the Central Excise Act, 1944 (the Act). By the two impugned orders dated 25th September 2018 the respondent No.5 not only finalized assessment for the Assessment Years 2013-2014 and 2014-2015 respectively but also confirmed a duty demand under Section 11A of the Act a....

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....titioner's grievance that in spite of its best efforts the Assistant Commissioner, Central Excise respondent No.5 did not accept the submissions. It is in these circumstances, the petitioner has approached this Court in its extraordinary jurisdiction and has not filed an appeal under the provisions of the Act against the impugned orders and the impugned show cause notices to the extent they demand duty under Section 11A of the Act and imposes penalty under Section 11AC of the Act. 5. In the above view, we have decided to entertain this petition and examine the petitioner's grievance. 6. It is an admitted position between the parties that for the Financial Years 2013-2014 and 2014-2015 the petitioner's request for provision....