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2020 (3) TMI 1413 - HC - Central ExciseValidity of circular No.1027/15/2016-CX : MANU/EXCR/0016/2016 - reversal of CENVAT Credit - Bagasse - non excisable good or not - HELD THAT:- The petitioner states that this very circular was challenged in the Allahabad High Court and by the judgment M/S BALRAMPUR CHINI MILLS LTD. THROUGH ITS GENERAL MANAGER VERSUS UNION OF INDIA, MINISTRY OF FINANCE DEPARTMENT OF REVENUE [2019 (5) TMI 972 - ALLAHABAD HIGH COURT] Allahabad High Court set aside this circular and this judgment has been permitted to become final. In this view of the matter and in view of the categoric statement made by the learned counsel for the petitioner, we allow this writ petition in the same terms as the above judgment with liberty to the Revenue to file an application for review in case the assertion regarding the judgment having been permitted to become final is not correct. However, it is clarified that once the circular has been set aside the show cause notice based on the impugned circular is also automatically set aside. Petition stands allowed.
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