TMI Blog2011 (2) TMI 349X X X X Extracts X X X X X X X X Extracts X X X X ..... gn liquor as per the agreement entered into between the petitioner and its contract company - It is very well open to the petitioner to urge all contentions before any order is passed by the Officer concerned who has issued the show-cause notice on 31-3-2009 - the petitioner has not suffered any order except certain propositions which are stated in the show-cause notice and, it is at liberty to suitably reply and have an opportunity of hearing so that appropriate order would be passed by the 3rd respondent - petitions are disposed of - 21867 AND 22232-22240 OF 2009 (T. TAR) - - - Dated:- 3-2-2011 - HULUVADI G. RAMESH, J. K.S. Ravi Shankar for the Petitioner. N.R. Bhaskar for the Respondent. ORDER 1. Petitioner has sou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , falls in the domain and realm of State levy under List II of the Seventh Schedule to the Constitution and that Union of India has no role to play in the matter of business concerning liquor to include levy of tax, duty, fee, etc. According to the petitioner, for production or manufacture of beer, they have obtained technical know-how from a foreign company and, based on the same, have entered into bottling agreements with Contract Bottling Units for brewing and bottling of beer and using such technology has a nexus with production, manufacture and sale which falls within the State subject and not under the Central Excise Act or under the Service Tax Act and no parallel entries are provided so as to exercise power or domain over the nature ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to be borrowed. It is very well open to the petitioner to urge all contentions before any order is passed by the Officer concerned who has issued the show-cause notice on 31-3-2009. Further, the petitioner has not suffered any order except certain propositions which are stated in the show-cause notice and, it is at liberty to suitably reply and have an opportunity of hearing so that appropriate order would be passed by the 3rd respondent. If aggrieved by such order, it is open to the petitioner to opt for recourse as is provided under law. Since there is no cause of action, it is too premature to approach this Court. All contentions are left open to be urged. 6. With the above observation, petitions are disposed of. - - TaxTMI - TM ..... X X X X Extracts X X X X X X X X Extracts X X X X
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