2024 (3) TMI 637

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.... the Petitioner : Mr.Ranish Kumar For the Respondents : Mr.T.Ramesh Kutty Senior Standing Counsel ORDER A notice of recovery dated 20.11.2023 is the subject of challenge in this writ petition. 2. The petitioner is a manufacturer of cotton knitted under garments. The petitioner was clearing final products without payment of duty by availing an exemption in terms of notification No.8/200....

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....the appellate order continues to hold good because the appeal before the CESTAT was dismissed on the ground that the petitioner did not comply with the conditions imposed. In these circumstances, the impugned recovery notice was issued. 3. Learned counsel for the petitioner referred to the appellate order and contended that the tax liability of the petitioner is likely to be revised downward if....

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....etitioner's eligibility for cenvat credit be verified. He also pointed out that the petitioner had applied under the SVLDRS, but that such application could not be processed because the petitioner did not pay amounts payable in terms of such scheme. 5. The operative portion of the appellate order is as under: "... Respectfully following the ratio of the above cited decisions, I dee....

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....ecessary for such purpose. 7. Meanwhile, the recovery notice was issued by treating the petitioner under the category of 'arrears'. On examining circular No.1081, such circular specifies that if there is a remand for de novo adjudication, the case will not fall within the category of 'arrears'. As indicated earlier, the appellate authority did not set aside the order of the orig....