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2016 (8) TMI 403 - HC - Service TaxSeeking quash of impugned order - invalid and contrary to settled legal principles - Service Tax Commissionerate on the same transaction proposed to demand service tax, whereas, the first respondent treated the same transaction as trading and an exempted service and has demanded an amount under Rule 6(3) of CENVAT Credit Rules - both Commissionerate are taking contrary stands - Held that:- the petitioner cannot maintain this Writ Petition to quash the impugned order, which is only a Show-Cause Notice. Furthermore, the effect of the earlier proceedings which were initiated pursuant to the audit paras and reply given by the petitioner, the reversal of appropriate input tax done by them and the claim for revision effected by them and the impact of those proceedings on the impugned Show-Cause Notice is also a factual issue. That apart, the action initiated by the petitioner based on audit paras has not attained finality pursuant to the petitioner's claim for refund. A Show-Cause Notice has been issued to the petitioner on 23.09.2014, by the Assistant Commissioner of Central Excise, A B Division, Chennai I Commissionerate. Therefore, such issue cannot be taken to have attained finality and more particularly, when the petitioner has given a reply to the Show-Cause Notice. In such circumstances, this Court would not be justified in interdicting the proceedings at the stage of Show-Cause Notice. Period of limitation - Section 11A(7) of the Central Excise Act - Held that:- in any event if the petitioner submits his reply raising all objections, both, factual and legal, the first respondent shall consider the issue as to whether the impugned proceedings is barred by limitation, as first among the several other issues and thereafter take up the other issues for adjudication and pass an order on all issues. - Decided against the petitioner
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