TMI Blog2017 (8) TMI 1172X X X X Extracts X X X X X X X X Extracts X X X X ..... succeeding before the Tribunal, they cannot seek for a direction to the second respondent to finally adjudicate the Show Cause Notices, as it appears that appeal time is yet to be over - second respondent/adjudicating authority is directed to take note of the petitioner's representations dated 28.06.2017, 10.07.2017 and 21.07.2017 and pass appropriate orders on merits - matter on remand. - W.P.No. 21633 of 2017, W.M.P.No. 22645 of 2017 - - - Dated:- 17-8-2017 - T. S. Sivagnanam, J. For the Petitioner : Mr. J.V. Niranjan For the Respondents : Mrs. R. Hemalatha, Senior Panel Counsel ORDER Heard Mr. J.V. Niranjan, learned counsel appearing for the petitioner and Mrs. R. Hemalatha, learned Senior Panel Counsel appearing o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Show Cause Notices and requested that the rebate may be granted to them and prayed for an opportunity of personal hearing. 5. Though these replies to the Show Cause Notices were submitted within the time permitted, i.e., during the year 2012-13 and 2013-14, the second respondent did not adjudicate the Show Cause Notices, but kept the matter pending without even keeping the Show Cause Notices in the call book. The reason being that the issue relating to whether the petitioner is entitled for the rebate was decided against the petitioner, in yet another Show Cause Notice and ultimately, the matter was taken up on appeal before the CESTAT, challenging the order passed by the Commissioner of Central Excise, Chennai-IV in Order in Origina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ir rebate claims with due interest and sanction the same. These representation/further reply has been received in the office of the second respondent on 30.06.2017, as could be seen from the date and seal affixed in the copy of the reply. The other reply was received on 10.07.2017. 8. The learned counsel for the petitioner would submit that the order passed by the CESTAT, having become final, the respondent should be directed to consider their claim for rebate and pass appropriate orders thereon, including the claim for interest. 9. The learned Standing Counsel appearing for the Revenue submitted that the CESTAT passed the orders only on 15.05.2017 and it is not known as to whether the department intends to prefer an appeal as against ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The second respondent/adjudicating authority is directed to take note of the petitioner's representations dated 28.06.2017, 10.07.2017 and 21.07.2017 and pass appropriate orders on merits and in accordance with law and intimate the same to the petitioner within a period of five weeks from the date of receipt of a copy of this order. If the department is inclined to accept the decision of the CESTAT, then the second respondent shall commence adjudication of the Show Cause Notices, afford an opportunity of personal hearing to the petitioner and pass appropriate orders in that regard and such adjudication shall be completed within a reasonable time. With the above directions, this writ petition is disposed of. Consequently connected ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
