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Prem Fabrications Versus Union of India And 3

2015 (10) TMI 971 - GUJARAT HIGH COURT

Denial of CENVAT Credit - Maintainability of appeal - Held that:- Before returning the appeal to the petitioner, the petitioner has not been called upon to explain on the maintainability of the appeal before the Commissioner (Appeals-I). It is also important to note that even if the appeal preferred by the petitioner before the Commissioner is not maintainable, the authority ought to have passed a reasoned order that too after giving a reasonable opportunity of hearing to the petitioner. Hence, .....

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ties, the matter is taken up for final hearing today itself. 3. By way of the present petition, the following prayers have been made : 27. The petitioner, therefore, most humbly prays that: (A) this Hon'ble Court be pleased to issue a writ of certiorari, or a writ in the nature of certiorari, or any other appropriate writ, or direction, leading the issuance of the impugned letter F.No.MISC /APPEALS/AHD-II/2013/7186 dated 17.09.2014 (Annexure-L hereto); Order F.No.ARIV / PREM FABRICATORS/2103 .....

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PREM FABRICATORS/2103 dated 10.07.2014 (Annexure-H hereto) and Order F.No.AR-IV/PREM FABRICATORS/2013-14 dated 20.08.2014 (Annexure-J hereto) passed by Respondent No.4 and hear the appeal on merits; (C) this Hon'ble Court be pleased to issue a writ of Prohibition, or a writ in the nature of Prohibition, or any other appropriate writ, or direction, prohibiting the respondents from giving the effect and/or implementing the impugned letter F.No.MISC /APPEALS/AHD-II/2013/7186 dated 17.09.2014 (A .....

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covery of any amount pursuant to Order F.No.AR-IV/PREM FABRICATORS/2103 dated 10.07.2014 (Annexure-H hereto) and Order F.No.AR-IV/PREM FABRICATORS/2013-14 dated 20.08.2014 (Annexure-J hereto); (E) Interim and ad-interim relief in terms of prayer clauses (d) above. 4. The short facts emerging on record are as under: That a decision dated 3.9.2009, passed by the Customs, Excise and Service Tax Appellate Tribunal, Ahmedabad in Appeal No. E /652/2008 by which the authority has partly allowed the app .....

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d Cenvat credit and claimed that the same be adjusted. The Commissioner, Ahmedabad, by his order dated 8th January, 2014 partly accepted the claim made by the petitioner. Since the petitioner was not satisfied with the calculation made by the Commissioner, he made another representation. By order dated 10th July 2014 the Superintendent of Central Excise, Range IV, Division IV, Ahmedabad called upon the petitioner to pay a sum of ₹ 57 ,90,448 /- as penalty and another sum of ₹ 64,77,9 .....

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not before him. Hence, the present petition. 6. Mr Hardik P Modh , learned advocate for the petitioner would submit that though the petitioner has specifically requested the Commissioner (Appeals) to afford an opportunity of hearing, he was never given an opportunity of hearing. He would submit that before issuing said communication, the petitioner was not heard and even otherwise the appellate authority ought to have decided the appeal on merits including the question of maintainability. He, th .....

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