Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2019 (7) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (7) TMI 1347 - HC - Central ExciseChallenging the proceedings pursuant to Show Cause Notices ('SCNs' in plural and 'SCN' in singular) - Rebate claim - Rule 18 of CER - manufacture and export of cotton yarn (exempted goods) - consignments that were exported on payment of duty albeit by way of payment from their CENVAT capital goods credit account - HELD THAT:- Instant cases on hand certainly do not fall under rare and exceptional cases warranting interference in impugned SCNs. Though obvious, it is made clear that when adjudication pursuant to impugned SCNs proceed, it will be open to writ petitioners to submit that they have not availed double benefit and obviously, this aspect will also be adjudicated upon on merits - this is one of the main reasons as to why this court has refrained and restrained itself from expressing any opinion on this aspect of the matter. The impugned SCNs do not deserve to be interfered with and that impugned SCNs have to be carried to their logical end. Petition dismissed.
|