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2021 (4) TMI 693 - HC - Central ExciseMaintainability of petition - Violation of principles of natural Justice - officer who had heard the petitioners personally at Annand, has not decided the matter and instead it is the Commissioner of Central Excise, Vadodara, who adjudicated the matter - substantial delay in delivering the judgment after having heard the parties - HELD THAT:- It is not in dispute that the order is appealable under Section 35 B of the Central Excise Act, 1944 which provides for appeal to the Appellate Tribunal within three months from the date on which the order sought to be appeal is communicated. The alternative efficacious remedy is available. Therefore, we are inclined to relegate the parties to the CESTAT. We could not oblivious of the averments of breach of principles of natural justice and also the emphasis on the delay in delivering the judgment and order by the adjudicating authority; however, in the interregnum, since in the case of the very petitioner, the second Show Cause Notice for the subsequent period from April 2016 to June 2017, which came against the petitioner when challenged to the CESTAT, the judgment has been delivered in favour of the petitioner on 28.02.2020. It is not in dispute that all questions regarding factual matrix as well as legal issues raised in the first Show Cause Notice and in the second Show Cause Notice are identical. The Communication dated 21.07.2017 called for from the petitioner by Superintendent, Range1, Division-3, CGST and Central Excise, Vadodara. The reply on the part of the petitioner dated 21.08.2017 indicates the total value of the sulphur at ₹ 74,93,182.13 and duty involved including the cess being of ₹ 9,32,088.25. Therefore, we pertinently inquired from the learned standing counsel to get the details from the respective authorities of the exact amount of the duties, which the petitioner would be required to pay as per the decision of the CESTAT - Petition disposed off.
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