2021 (1) TMI 504 - HC - Central Excise

100% EOU - Clandestine/illicit removal - Polyster Twister Yarn and Polyster Grey Fabrics - recovery of Central Excise duty equal to aggregate to custom duties - HELD THAT - Issue Notice and Notice as to the interim relief returnable on 27.01.2021. Service of Notice through regular mode as well as through e-mode is permitted.

Summary

Issues:
Petition under Article 226 seeking writs of Certiorari, Prohibition, and interim relief challenging Show Cause Notice, Order-in-Original, and corrigendum issued by Central Excise authorities.

Analysis:
1. The petitioner, a partnership firm and 100% Export Oriented Unit, challenges a Show Cause Notice issued on 27.05.2004 by respondent No.2 regarding Central Excise duty on illicit removal of Polyster Twister Yarn and Polyster Grey Fabrics under Section 11A(1) of the Central Excise Act, along with interest and penalty.

2. The petitioner contends that the Order-in-Original was passed on 17.11.2005, and an appeal was decided on 16.02.2007 by the Commissioner (Appeals), but the order of de-novo adjudication was not implemented until a corrigendum to the Show Cause Notice was issued on 03.09.2019.

3. The petitioner seeks writs of Certiorari to quash the Show Cause Notice and corrigendum, Prohibition to prevent implementation of the Order-in-Original dated 30.12.2019, and interim relief to restrict recovery of dues pending final disposal of the petition.

4. The High Court issues Notice and Notice as to interim relief, returnable on 27.01.2021, permitting service through regular mode and e-mode. The case involves complex issues of Central Excise duty, interest, penalty, and procedural irregularities in the adjudication process, warranting detailed examination and legal scrutiny.