2021 (6) TMI 147

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....CHINTYA MALLA BUJOR BARUA Advocate for the Petitioner : MR. D. Sahu Advocate for the Respondent : Asstt. S.G.I. ORDER Heard Mr. D. Sahu, learned senior counsel for the petitioner. Also heard Mr. S.C. Keyal, learned counsel for the respondent GST department and Mr. K. Gogoi, learned CGC for the respondent No.1. 2. The petitioner company is engaged in a business manufacture of instant....

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....fund would be subjected to the rates provided in the said notification in respect of the different categories of goods as are provided therein. 4. Clause 3(1) of the Notification No.20/2008-Central Excise dated 27.03.2008 provides that notwithstanding anything contained in the said notification the manufacturer shall have the option not to avail the rates specified in the Table provided in the ....

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.... they had made certain add-ons to the goods manufactured by them and therefore claim for a special rate as provided in the said provision. In the meantime, the Notification No.20/2008-CentralExcise dated 27.03.2008 was assailed in a series of writ petitions before this Court as well as in the other High Courts also. This Court by its judgment in the relevant writ petition had set aside the Notific....

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.... Supreme Court, two application dated 28.09.2020 under Clause3(1) of the Notification No.20/2008-Central Excise dated 27.03.2008 was submitted by the petitioner claiming for a special rate, but the same has not been given its consideration and without giving a due consideration to the claim for special rate made by the petitioners, the respondents now intend to attach the bank accounts of the peti....