2019 (12) TMI 716

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.... respondents. ORDER Present petition has been preferred under Article 226 of the Constitution of India impugning the show-cause notice No.06/PR.COMMR/CEX/SGR-II/2016 dated 3.2.2016 (Annexure P/1) issued by the Principal Commissioner, Customs and Central Excise, 48, Administrative Area, Arera Hills, Hoshangabad Road, Bhopal requiring the petitioner to show cause on the following grounds as en....

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.... (Rupees Thirty Four Lac Sixty Thousand Eight Hundred & Seven only) and Secondary & Higher Education Cess amounting to Rs. 17,30,403/-, total amounting to Rs. 17,83,92,097/- (Rupees Seventeen Crore Eighty Threee Lacs Ninety Two Thousand and Ninety Seven only), for the period 01.04.2014 to 21.08.2014 should not be demanded and recovered from them under Section 11A(4) of Central Excise Act, 1944 rea....

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....ovisions of Central Excise Rules, 2002. (v) A penalty under Rule 26(1) of the Central Excise Rules, 2002 should not be imposed upon the Noticee No.2 for the part played by him knowingly in removing, keeping, selling of the excisable goods liable to confiscation." A perusal of the petition shows that no reply to the aforesaid notice has been filed by the petitioner so far. The writ peti....