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M/s Gilan Intel Cables Limited Versus Customs, Excise and Service Tax Appellate Tribunal and another

2015 (12) TMI 258 - PUNJAB AND HARYANA HIGH COURT

Restoration of appeal - pre deposit made - Availment of CENVAT Credit - Capital goods - Held that:- CWP No.16013 of 2011 had been earlier filed by the petitioner seeking similar relief. The said writ petition was dismissed by this Court vide order dated 30.8.2011. The petitioner has concealed this fact while filing the present writ petition. In the writ petition, the petitioner has stated that no such similar Civil Writ Petition has previously been filed by it before this court or the Supreme Co .....

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er Articles 226/227 of the Constitution, the present writ also suffers from delay and laches as well. - Decided against assessee. - CWP No.20104 of 2015 - Dated:- 16-11-2015 - MR. AJAY KUMAR MITTAL AND MR. RAMENDRA JAIN, JJ. For The Petitioner : Mr. Manoj Kumar, Advocate For The Respondent : Mr. Kamal Sehgal, Advocate with Mr. Rajesh Hooda, Advocate Ajay Kumar Mittal,J. 1. Short reply by way of affidavit of Commissioner of Central Excise and Service Tax, Faridabad I, New CGO Complex, NH IV, Fari .....

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eading 8544 of the Schedule to the Central Excise Tariff Act, 1985. On scrutiny of the monthly ER 1 returns, it was noticed that it had stopped manufacturing activities from the month of July 2004. The Range Superintendent asked the petitioner to submit information before shifting of the plant and machinery as it had availed Cenvat Credit amounting to ₹ 13,00,604/- on the capital goods installed in its premises. Vide letter dated 7.7.2005, the petitioner informed that no capital goods from .....

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.8.2005, the petitioner submitted a copy of Store Challan No.51 dated 11.4.2005 showing sale of machinery scrap valued at ₹ 5 lacs without charging any central excise duty from the buyer. The petitioner further clarified that no Central Excise duty was paid on such scrap. On perusal of the said challan, it was found that the buyer's name and address of the goods was not mentioned on it. The goods were sold against cash payments of ₹ 5 lacs. During further enquiries, Shri Narender .....

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; 13,00,604/- alongwith interest and penalty from the petitioner. Aggrieved by the order, the petitioner filed appeal before the Commissioner (Appeals). Vide order dated 13.9.2010, Annexure P.4, the appeal was dismissed. Still not satisfied, the petitioner filed appeal as well as stay application before the Tribunal contending that when there was no provision under the Central Excise Rules for payment of duty on capital goods rendered as scrap during the relevant period, then neither any duty co .....

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his court due to financial hardship. The Tribunal dismissed the appeal of the petitioner vide order dated 30.9.2011, Annexure P.6 for non compliance of the order dated 13.5.2011 passed by it. Now the petitioner has deposited the amount of ₹ 8 lacs vide challan dated 19.2.2015 and intimated the same to the Assistant Commissioner and prays for hearing the appeal by the Tribunal. Hence the instant petition by the petitioner. 4. In the written statement filed on behalf of the respondents, it h .....

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ng the amount. The petitioner even did not deposit the amount within the said period. Therefore, the Tribunal dismissed the appeal vide order dated 30.9.2011. After the lapse of four years, the petitioner has filed the present writ petition seeking the same relief. The petitioner has thus concealed the fact of filing of earlier petition in this Court. Consequently, on this short ground alone, prayer for dismissal of the petition has been made. 5. We have heard learned counsel for the parties. 6. .....

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India. On this short ground alone, the petition is liable to be dismissed. Hon'ble the Apex Court delving into the issue of concealment of facts in V. Chandrasekaran vs. the Administrative Officer and others, (2012) 12 SCC 133, observed as under:- 34. The appellants have not approached the court with clean hands, and are therefore, not entitled for any relief. Whenever a person approaches a Court of Equity, in the exercise of its extraordinary jurisdiction, it is expected that he will appro .....

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amniklal N. Bhutta & Anr. v. State of Maharashtra & Ors., AIR 1997 SC 1236). 35. The judicial process cannot become an instrument of oppression or abuse, or a means in the process of the court to subvert justice, for the reason that the court exercises its jurisdiction, only in furtherance of justice. The interests of justice and public interest coalesce, and therefore, they are very often one and the same. A petition or an affidavit containing a misleading and/or an inaccurate statement .....

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