2021 (2) TMI 1123

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....r the Respondent(s) No. 1,2   ORAL ORDER (PER : HONOURABLE MS. JUSTICE SONIA GOKANI) 1. By way of present petition, preferred under Article 226 of the Constitution of India, the challenge is made to the legality and validity of the show cause notice bearing No.IV / 9 - 10 / SCN / Ajanta / Anjar - Bhachau / 2020-21 (DIN 20201064WX00007W3921) dated 8.10.2020 issued by the respondent No.2, es....

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....20-21 (DIN 20201064WX00007W3921) dated 8.10.2020 issued by the respondent No.2 at Annexure E hereto and be further pleased to restrain the respondent No.3 from proceeding further in any manner in regard to the adjudication or recovery of the demands raised by way of the said show cause notice; C. Ex parte ad interim relief in terms of prayer B above be granted; D. Such other and further relief....

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....kot, which upheld the refund order passed by the Assistant Commissioner on 13.9.2007; however, it did not grant Education Cess and Secondary & Higher Secondary Education Cess. Therefore, the challenge was before the Central Excise & Service Tax Appellate Tribunal ('CESTAT' for short), which allowed the appeal with consequential relief on 9.1.2009/25.4.2009. 4. The Adjudicating Authority, ....

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....n accepted by the concerned authority. This amount has been already paid to the petitioner. 7. A show cause notice has been issued after one and half years on 8.10.2020, proposing to recover an amount of Rs. 14,86,015/- on the ground that only the exemption of duties of Central Excise and Additional Central Excise are provided under the Notification No.39/2001 and Education Cess and Secondary & H....