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2011 (12) TMI 175 - GAUHATI HIGH COURTNon- requirement of show-cause notice before recovery of excise duty refunds u/s 154 of the Finance Act, 2003 - Section 154 of the Finance Act,2003, retrospectively withdrew the exemption granted u/s 5-A of the Central Excise Act, 1944 - manufacturer of Pan Masala – assessee contending validity of order issued for recovery of the amount of exemption availed by the assessee - Held that:- The correctness and validity of the said order has already been presented before this Court and it was held that absence of show cause notice u/s 11A did not affect the validity of the order dated 6.6.2003. The said judgment has admittedly become final and the finding recorded therein is res- judicata. The same, therefore, cannot be allowed to be re-agitated. No argument whatsoever has been raised by assessee on the issue of interest. - Decided against the assessee.
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