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2016 (4) TMI 1075 - HC - Central ExciseRequirement to seek central excise registration - dual registration - Interpretation of Notification dated 28th February, 2014 - Notification interpreted erroneously and thereby the petitioner is forced to obtain a fresh or additional registration as importer of excisable goods when the same is not at all required as the petitioner holds a general and omnibus registration as a dealer - Held that:- it is apparent that the Cenvat Credit Rules, 2004 and the Rule to which our attention has been invited are still there in place. The Notification which purports to amend sub-rule (1) and seeks to enforce a condition of dual registration would have to be interpreted, but any prejudging the issue by us is unnecessary and at this stage. Once Mr. Jetly has clarified that the petitioners would be free to place their interpretation of the Rule and equally that no dual registration is contemplated by law and that a general registration would give way to any insistence on a special registration as an importer, then, all the more we need not interfere in writ jurisdiction at this stage. Once the petitioners would be served with a show cause notice so also others and none of them would be prejudiced in any manner because of any affidavit being filed in reply to the petition or any position or stand being taken therein, then, all the more by accepting the statements of Mr. Jetly this Writ Petition is being disposed of. It would be fair that once not only the petitioners and others are proceeded against then in their absence and they being not before us, none should be prejudiced by any interpretation or stand taken by the respondents and placed before this Court. Therefore, it is directed that until and unless the show cause notices are served and they are adjudicated in accordance with law, no coercive measures shall be initiated by the respondents and to recover any sums from the petitioners or those others whom the respondents intend to proceed against. - Petition disposed of
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