2025 (11) TMI 597

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....for the petitioner and learned Senior Standing Counsel for the respondents, this Writ Petition is being disposed of at the time of admission. 3. In this Writ Petition, the petitioner has challenged the impugned Order-In-Appeal No. 107/2024, dated 23.08.2024 passed by the 1st respondent as an appellate authority. Although the petitioner has an appeal remedy before the Appellate Tribunal in terms of Section 86 of the Finance Act, 1994, read with Section 35B of the Central Excise Act, 1944, the petitioner has challenged the impugned Order-In-Appeal No. 107/2024, dated 23.08.2024 passed by the 1st respondent. 4. By the impugned Order-In-Appeal No.107/2024, dated 23.08.2024, the appeal of the petitioner was dismissed on the ground that the....

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.... the decision or order appealed against: Provided that the amount required to be deposited under this section shall not exceed rupees ten crores: Provided further that the provisions of this section shall not apply to the stay applications and appeals pending before any appellate authority prior to the commencement of the Finance (No. 2) Act, 2014. Explanation. - For the purposes of this section "duty demanded" shall include, - (i) amount determined under section11D; (ii) amount of erroneous Cenvat credit taken; (iii) amount payable under rule 6 of the Cenvat CreditRules, 2001 or the Cenvat Credit Rules, 2002 or the Cenvat Credit Rules, 2004.]" 6. A reading of Sl.No.5A and Sl.No.6 of ....

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....e in cash. Even otherwise, it is well settled that mere availing of alternative remedy is not a bar to entertain a writ petition, Even the ground of delay is not valid. The petitioners after receiving the communications in question made detailed correspondence with the departmental authorities trying to persuade them that the pre-deposit as well can be made with the aid of cenvat credit, Having failed in receiving the positive response, this petition came to be filed. 7.Coming to the central issue, the Commissioner does not appear to be correct in his stand. Essentially, credit in an assessee's cenvat account is a duty he has already suffered which he can encash for specified purposes subject to conditions laid down under the R....