Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2009 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (11) TMI 284 - HC - Central ExciseRecovery of dues- default in payment of duty- Action taken to recover interest as duty paid belatedly and by using Cenvat Credit instead of PLA. Department relied on Rule 8(3A) of Central Excise Rules, 2002. Dispute relating to entitlement to availment of Cenvat Credit during of default from 01.06.2006 to 14.06.2006. impugned case not one of recovery of duty defaulted but eligibility to avail Cenvat credit during default. Rule 14 of Cenvat Credit Rules, 2004 for recovery of credit applicable and section 11A of Central Excise Act, 1994 specifically made applicable as per said rule. Show Cause Notice required but procedure under section 11A not followed. Impugned action of attachment not sustainable and order quashed. Writ Jurisdiction- Alternative remedy- Statutory provisions entitling hearting by way of show cause notice. Mandatory procedure not followed. Writ jurisdiction invokable.
|