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2015 (9) TMI 878 - HC - Central ExciseChallenge to the show cause notice - petitioner have shown the less production in ER-7 returns when the capacity of the kiln is to produce 72,000 metric tonnes - Held that:- From the perusal of the show cause notice, it appears that the authority have prima facie opined that the petitioner have shown the less production in ER-7 returns when the capacity of the kiln is to produce 72,000 metric tonnes. On the basis of such prima facie finding, a show cause notice is issued upon the petitioner as to why the Central Excise Duty amounting to Rs. Twenty five crores and odd have not recovered together with the penalty and the interest. - Since the authority have not decided the issue finally as the petitioner was invited to give defence to the allegations made in the show cause notice, this Court does not feel that any case within the parameters, as set forth in the noted report, has been made out. - Since the time to file reply to a show cause notice, has expired, as the petitioner decided to challenge the said show cause notice before this Court, this Court feels that the petitioner should be given another opportunity to file reply thereto. - Petition disposed of.
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