2024 (11) TMI 400

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....show cause notice dated 13.07.2018 and the consequential order in original bearing no. 17/ADC/CCE/J&K/QZPL/18-19 dated 28.03.2019, both passed by Respondent No. 2, whereby the adjudication proceedings held by Respondent No. 2 are sought to be declared illegal, arbitrary and contrary to the principles of natural justice. 2. Briefly stated, the facts leading to the filing of the instant writ petition are that the petitioner-company is engaged in the manufacture of zinc oxide falling under Chapter 28 of First Schedule to the Central Excise Tariff Act, 1985. The petitioner is using slag, ash and residues (mainly containing zinc), zinc waste and scrap etc. falling under Chapter Heading 26201900 & 19020090 respectively as raw material. The uni....

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....ial utilized in the manufacturing process from payment of excise duty and, therefore, erroneously paid the excise duty. 6. The petitioner claims to have moved an application for refund under Section 11B read with Section 35F of the Central Excise Act, 1944 but the Respondent No. 2 instead of deciding the aforesaid application in accordance with law, served upon the petitioner the impugned show cause notice dated 13.07.2018 which was challenged by the petitioner in OWP No. 1596/2018 which was disposed of by a Coordinate Division Bench of this Court vide order dated 16.04.2019, permitting the petitioner to withdraw the writ petition with liberty to lay challenge to the show cause notice as also the proposed action, if any, taken by the res....