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2023 (7) TMI 1072 - HC - Central ExciseProcess amounting to manufacture or not - applicability of CBEC Circular dated 07.11.2007 - HELD THAT:- No writ lies against the show-cause notice, more particularly, when the petitioner has already responded to the show-cause notice by submitting his reply to it. The apprehension of the petitioner that the Assessing Authority may not adjudicate their reply to show cause notice on merits in view of the circular of C.B.E.C. dated 07.11.2007 can be taken care of by providing that the Assessing Authority which is seized of the matter shall consider the reply to the show-cause notice submitted by the petitioner along with all evidences, documentary or otherwise, purely on merits without being influenced by the circular of C.B.E.C. dated 07.11.2007. Petition disposed off.
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