2023 (5) TMI 190

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.... Boring Machines falling under Chapter Heading No. 84302000 of the first schedule to Central Excise Tarrif Act, 1985 and during 2006-2010, the petitioner was registered with the respondent under the Central Excise Act, 1944 (for short 'Act 1944'), vide registration No. AAUFS3733RX001. The petitioner availed Cenvat Credit on inputs as per Act 1944 read with Cenvat Credit Rules, 2004 (for short 'Rules 2004'). During the audit of records of the Petitioner by the audit team of respondent, it was observed on scrutiny of the Balance Sheet and Sales Tax Returns for the year 2006-2008 that the Petitioner had wrongly availed Cenvat credit of Rs. 29,25,766/- on the invoices issued by M/s Elgi Equipment Ltd., Coimbatore which were not in the name o....

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....tion 11AA and 11AB of the Central Excise Act, 1944; (iv) Penalty should not be imposed upon the Noticee for under Section 11AC of the Central Excise Act, 1944." The petitioner gave its reply dated 03.02.2010 (P-2) in response to the above mentioned show cause notice. The respondent vide letter dated 16.02.2010 (P-3) fixed the matter of hearing on 25/26.02.2010. The petitioner through his counsel then appeared on 26.02.2010 and reiterated the written submissions. Now after a gap of 10 years, the respondent vide letter dated 10.02.2021 (P-4) again fixed the matter for hearing on 19.02.2021. On 13.02.2021 (P-5), petitioner requested the respondent to adjourn the matter as the Petitioner was travelling overseas. The Respondent vide ....

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....ner further submits that the above Division Bench judgment of this Court has been followed by this Court vide judgments mentioned below:- 1. CWP No. 11990-2020, Mentha and Allied Products vs. Commissioner, Central Goods and Service Tax, Chd. 2. CWP No. 995 & 1043-2021, Hindustan Min and Agro Products Pvt. Ltd vs. Commissioner, Central Goods and Service Tax, Chd. 3. CWP No. 8243-2017, M/s Panacea Biotech Ltd vs. Union of India and anr. 4. CWP No. 20961-2020, Shree Balaji Aromatices Ltd vs. Commissioner, Central Goods and Service Tax, Chd. On the other hand, learned counsel for the respondents has referred to reply dated 02.02.2022 and contends that show cause notice was transferred to call book on 24.12....

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.... of aggregate value of Rs. 1.50 crores and had not discharged the applicable Central Excise duty, Education Cess and Secondary and Higher Education Cess Liability amounting to Rs. 21.63 lacs (Central Excise duty 14% + Education Cess 2% of 14% + Higher & Secondary Education Cess 1% of 14%) Reference has further been made to circular dated 26.04.2016 issued by CBEC wherein it has been clarified that where the issue involved either been decided by Hon'ble the Supreme Court or Hon'ble High Court and such order of the Hon'ble High Court has attained finality, such cases shall be taken out of Call Book and adjudicated. Thus, since the case of the petitioner was kept in call book, as per circular (R-1), the delay of 10 years cannot be taken ....