TMI Blog2010 (10) TMI 473X X X X Extracts X X X X X X X X Extracts X X X X ..... order of adjudicating authority is to invoke power under Section 35E(2) of the Act - Accordingly, this writ petition is allowed - 8568 of 2010 - - - Dated:- 26-10-2010 - Adarsh Kumar Goel and Ajay Kumar Mittal, JJ. REPRESENTED BY : S/Shri Jagmohan Bansal and Vishav Bharti, Advocates, for the Petitioner. Shri H.P.S. Ghuman, Standing Counsel, for the Respondent. [Order per : Adarsh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under :- 3.2 The noticee in their reply have submitted that they have not availed any cenvat credit of duty paid on inputs/input services for the manufacture of agricultural grade ZnSO4. Verification report was sought from Range Superintendent Assistant Commissioner, CX Division, Yamuna Nagar and Assistant Commissioner, CX Division, Yamuna Nagar vide letter C.No. V(28)Demand/DK/YNR/01/2008/432 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tified. 4. We have heard learned counsel for the parties. 5. Learned counsel for the petitioner submitted that once the matter has been finalised on merits, the adjudicating authority had no jurisdiction to initiate proceedings in the same matter without a provision to that effect in the Act. As per statutory Scheme, only remedy of the department against an alleged erroneous order of adjudicat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Notice. He has not been able to dispute the applicability of judgments relied upon on behalf of the petitioner. 7. Accordingly, this writ petition is allowed and notice dated 19-2-2010, Annexure P-5, is quashed. 8. It is, however, made clear that the respondents will be at liberty to take such other proceedings in the matter as may be permissible under the law. - - TaxTMI - TMITax - Cent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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