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2022 (8) TMI 60 - HC - Central ExciseRecovery of excise duty, penalty, etc., from the petitioner - area based exemption - fixation of special rate of excise duty before initiating any process for recovery of excise duty, penalty, etc. - benefit of notification dated 25-4-2007 - HELD THAT:- In the case of M/S JYOTHY LABS LTD. (ERSTWHILE JYOTHY LABORATORIES LTD.) VERSUS UNION OF INDIA AND 2 ORS., PRINCIPAL COMMISSIONER CGST COMMISSIONERATE, ASSTT. COMMISSIONER OF GST AND CENTRAL EXCISE [2021 (8) TMI 726 - GAUHATI HIGH COURT], this Court had categorically held that the requirement of requesting for fixation of a special rate in respect of value addition to the manufactured goods had arisen only after the final judgment of the Supreme Court of India in UNION OF INDIA & ANOTHER ETC. ETC. VERSUS M/S V.V.F LIMITED & ANOTHER ETC. ETC. [2020 (4) TMI 669 - SUPREME COURT]. It is seen that by virtue of orders passed by the Supreme Court of India in IN RE COGNIZANCE FOR EXTENSION OF LIMITATION [2021 (5) TMI 564 - SC ORDER] arising out of the said case, the period of limitation, whether condonable or not stood extended from 15-3-2020 till 2-10-2021 and it was further provided that In cases where the limitation would have expired during the period between 15-3-2020 till 2-10-2021, notwithstanding the actual balance period of limitation remaining, all persons shall have a limitation period of 90 days from 3-10-2021. In the event actual balance period of limitation remaining, with effect from 3-10-2021, is greater than 90 days, that longer period shall apply. The petitioner has been able to show a prima facie case for hearing because if the requirement of requesting for fixation of a special rate in respect of value addition to the manufactured goods had arisen only after the final judgment of the Supreme Court of India on 22-4-2020, the period of limitation would stand extended for a period of 90 days from 3-10-2021 and therefore, the application which was submitted on 20-10-2021 by the petitioner was well within the period of limitation. Therefore, the balance of convenience tilts in favour of interim protection to the petitioner. The Court is of the considered opinion that the petitioner is entitled to interim protection till disposal of the application dated 20-10-2021 by the competent authority of the respondent Nos. 2 and 3 - the respondent Nos. 2 and 3 authority are restrained from coercive action against the petitioner for enforcing refund in terms of demand cum-show cause notice till disposal of the application dated 20-10-2021 - Application disposed off.
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