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INDIA PISTONS LTD. Versus SUPERINTENDENT OF CENTRAL EXCISE, HOSUR

2015 (8) TMI 1172 - MADRAS HIGH COURT

Demand u/s 11AA - SCN not issued - Held that:- impugned order is only a communication and not a demand to pay the Excise duty together with interest as stated by the respondent, it is open to the respondent to issue a fresh notice to the petitioner u .....

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aw. - Petition disposed of. - W.P. No. 7809 of 2015 and M.P. No. 1 of 2015 - Dated:- 26-3-2015 - S. Vaidyanathan, J. Shri K. Magesh, for the Petitioner. Shri T. Chandrasekaran, for the Respondent. ORDER Petitioner has come forward challenging the com .....

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ion 11AA of the Central Excise Act, 1944. 3. The respondent submitted that it is true that no show cause notice was given, but, it is only a communication issued to the petitioner informing lapses. The petitioner will have to pay the duty apart .....

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e dismissed, he further submitted. 4. Heard both sides. 5. The contention of the respondent could have been correct provided if there was no demand in the impugned communication dated 19-1-2015. That apart, the respondent has stated that it .....

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cation dated 19-1-2015 cannot be treated as a show cause notice, as it has got to be issued in appropriate forum asking the petitioner to explain and if such notice is issued, the petitioner would file their objections and participate in the enquiry. .....

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