TaxTMI 
TaxTMI 
2024 (11) TMI 398
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....14, WP(C)/6151/2013, WP(C)/6129/2013, WP(C)/7062/2013, WP(C)/6154/2013, WP(C)/6148/2013, WP(C)/6155/2013, WP(C)/6150/2013, WP(C)/6443/2013, WP(C)/6147/2013, WP(C)/639/2014, - -<br>Central Excise<br>HONOURABLE MR. JUSTICE DEVASHIS BARUAH For the Petitioners: Ms. BS Goyal Mr. AJ Hazarika MSQ Dutta Ms. B Gogoi Ms. B Chauhan Advocates For the Respondents : Mr. MZ Ahmed Senior Advocate Mr. AM Dutta Ms. B Dutta Mr. CKS Baruah Central Govt. Counsel JUDGMENT & ORDER (ORAL) Heard Ms. B S Goyal, the learned counsel appearing on behalf of the writ petitioners in the batch of writ petitions. Also heard Mr. MZ Ahmed, the learned senior counsel assisted by Mr. AM Dutta, the learned counsel appearing on behalf of the Coal India Ltd., (for sho....
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....hereto would show that the respondent CIL at their whims and fancies made those calculations in respect to the period of sales. The learned counsel submitted that by issuance of the debit notes, the respondent CIL are trying to make recovery through other extra judicial means. Elaborating, the learned counsel submitted that the petitioners, who are in the business of purchase from the respondent CIL and thereafter selling it is trying to appropriate their demands through appropriation from other transactions. 5. On the other hand, Mr. MZ Ahmed, the learned senior counsel appearing on behalf of the CIL submitted that the CIL came within the purview of the Central Excise Act, 1944 (for short, 'the Act of 1944') w.e.f. 01.03.2011. Earlier to ....
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....earing on behalf of the parties is that the CIL is trying to recover certain amounts from the petitioners by issuance of these debit notes along with the enclosures. It further appears from the enclosures to the debit notes issued to the petitioners that the same are vague and lacks material particulars as regards how the said demanded amount is arrived at against the various transactions carried out during the period from 01.03.2011 to 28.02.2013. 8. Be that as it may, it is relevant to take note of the submissions of the learned counsel for the petitioners wherein it was emphasized that basing upon the debit notes and the enclosures, the respondent CIL is trying to recover from other transactions carried out by the petitioners with the C....