2019 (10) TMI 50

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....S. Jetly a/w. Mr. J.B. Mishra for Respondents 1 and 3.   P.C. :- On 13 September 2019 we passed the following order :- "This Petition under Article 226 of the Constitution of India challenges the two Orders-in- Original dated 18 March 2019 and 28 February 2019 passed by the Respondent No.2 Commissioner of GST & Central Excise, Mumbai East) and Respondent No.3 (Commissioner of C....

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....nt penalty under section 76 of the Act. While the Order dated 18 March 2019 passed by Commissioner -GST Mumbai-East, for similar period holds that the freight charges are exempt from tax under the Act. Consequently Cenvat Credit to the extent of Rs. 11.37 crores has been confirmed under Rule 6(3)(i) of the Cenvat Credit Rules, 2004, read with Section 73 (1) of the Finance Act, 1994 along with an e....

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....ned orders the department stands by. At this Mr. Jetly stated that he would take instructions from his officers and if possible explain the basis for the contrary stand or alternatively which of the two orders would the Revenue stands by. 5. In the above view, at the request of Mr. Jetly the Petition is adjourned to 27 September 2019." 2. Today Mr. Jetly, learned Counsel appearing for ....

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....ce. Thus as a result holds that the Petitioners are not entitled to Cenvat Credits of Rs. 11.37 crores and confirmed the demand on that basis. The revenue can obviously be right only on one of two counts and not on both counts i.e. either the impugned order dated 28 February 2019 is correct or the impugned order dated 18 March 2019 is correct. 4. In fact passing such contrary orders, only seems....