2022 (12) TMI 1040

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....T.S. SIVAGNANAM, J.) 1. This intra-Court appeal filed by the writ petitioners is directed against the order dated 1st December, 2022 passed in W.P.A. No. 26092 of 2022. In the said writ petition the appellants had challenged a show cause notice issued by the authority dated 26th September, 2022 with regard to classification of the product manufactured by the appellants. The preliminary ground on which the show cause notice was challenged is by contending that the authority has pre-decided the issue and the show cause notice is pre-meditated and it is not a show cause notice and consequently no useful purpose would be served in giving reply by the appellants. The learned Single Bench was of the view that a writ against a show cause notice....

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.... that the show cause notice is elaborate and reason for such elaborate notice is on account of the fact that at the first instance soon after the inspection of the business premises of the appellants was completed by the authority, a query was raised by the officer by proceedings dated 8th July, 2022 calling upon the appellants to state as to why HSN Code of Concrete Masonry Units-AAAC Blocks will not fall under the broad heading 6810 with applicable tax rate 18%. as the appellants are not making fly ash blocks/bricks as per the standard mentioned in BIS Product Code. The appellants had submitted an elaborate reply for such a query and the authority while issuing the show cause notice has dealt with the reply under the heading "Rebuttal on ....

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....e fact that if the matter is remanded back it will be dealt with by the very same officer but, however, we are confident that the very same officer will have an open mind and issue a show cause notice in a proper manner giving adequate opportunity to the appellants to submit their reply and it is thereafter the show cause notice has to be adjudicated. The manner in which the authority has proceeded to issue the notice dated 26^th September, 2022 does not satisfy the legal requirements. 6. For the above reasons the appeal is allowed application and the order passed in the writ petition is set aside. Consequently the show cause notices impugned in the writ petitions are quashed and the matter is remanded back to the authority with a direct....