2024 (2) TMI 77

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....tendra B. Mishra with Mr. Ram Ochani. ORAL JUDGMENT   (PER G. S. KULKARNI, J.) 1. Rule, made returnable forthwith. Respondents waive service. By consent of the parties heard finally. 2. This petition under Article 226 of the Constitution of India is filed praying the following substantive reliefs:- "(a) that this Hon'ble Court be pleased to issue a Writ of Certiorari or a....

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....and Notice F. No. V/Adj/SCN/15-164/Essel/K-1/Th.I/2011/4065 dated 20.12.2011 issued by the Additional Commissioner of Central Excise, Thane-I and pending for adjudication before Respondent No. 3." 3. The relevant facts are: During the period 2008-2009 the petitioner filed twelve rebate claims under Rule 18 of the Central Excise Rules, 2002 for a rebate of Rs. 29,37,879/-. By two orders dated 18....

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....e Central Excise Act. Being aggrieved by such order, the Commissioner of Central Excise filed a revision application before the Revisionary Authority. Pending the adjudication of the revision application, on 20 December 2011 the Additional Commissioner of Central Excise, Thane-I, issued the impugned show cause notice, setting out the grounds on which the proceedings were taken out by the Commissio....

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....sued to the petitioner. 5. The petitioner has contended that infact after such long lapse of time, having not succeeded in the revision, the recovery as intended by the show cause notice itself had become infructuous. It is submitted that in any event adjudication of the show cause notice itself would be in the teeth of the orders passed by the Commissioner (Appeals) as also confirmed by the Re....