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2011 (2) TMI 94 - BOMBAY HIGH COURTLarge Tax Payer’s Unit (LTU) - As per the notification no.20/2006 CE (NT) dated 30/9/2006 it was mandatory for the person applying for LTU must must pay the duties of excise more than five crores in cash in the previous year and that has been accepted by LTU authorities in June, 2008 - in the present case the petitioner filed its consent for being registered as an LTU on 17/3/2006 and supplied all the six manufacturing units which were in existence on the date of consent - It is not in dispute that the local excise authorities apart from registering the new unit at Nashik have not administered the said unit on the footing that the unit was always administered by the LTU Delhi - Thus, in the facts of the present case, it cannot be said that this Court has no jurisdiction to entertain the Writ Petition filed by the petitioner to challenge the show cause notice issued by the LTU, Delhi to the unit of the petitioner set up at Nashik - The LTU, Delhi is directed to allow the benefit of LTU scheme to all the units of the petitioner since inception - Decided in the favour of tje asssessee
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