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2016 (4) TMI 196

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..... much as an amount of ₹ 1.49 crores being the sanctioned rebate claim is being adjusted against a confirmed demand of ₹ 2.38 crores which is stayed by the orders dated 22nd December, 2012 and 18th May, 2015 of the Customs, Excise and Service Tax Appellate Tribunal. The impugned order has not considered the above aspect as in the absence of the petitioner being served with a show cause n .....

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..... h Shah with Jas Sanghvi i/b. PDS Legal, for the Petitioner. Shri Pradeep Jetly with J.B. Mistri, Sr. Advocate. ORDER At the request of the parties, petition itself is taken up for final disposal, at the stage of admission. 2. This petition under Article 226 of the Constitution of India challenges the order dated 17th September, 2015 passed by the Assistant Commissioner of Central .....

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..... use notice or any personal hearing being granted. 5. Normally, we would not have exercised our extraordinary power of writ jurisdiction, as an alternative remedy of appeal under Section 35 of the Act is available to the Commissioner of Central Excise (Appeals) from the impugned order dated 17th September, 2015. However, as the impugned order has been passed in breach of principle of natural jus .....

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..... appropriate case exercising its extraordinary jurisdiction under Article 226 of the Constitution of India. 6. In the present facts, we find that in view of the breach of principles of natural justice in passing the impugned order, grave prejudice is caused to the petitioner inasmuch as an amount of ₹ 1.49 crores being the sanctioned rebate claim is being adjusted against a confirmed deman .....

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..... n the issue of adjusting an amount of ₹ 1.49 crores (being the rebate granted) against the pending demand, in accordance with the principles of natural justice. Needless to state, the Assistant Commissioner of Central Excise would decide the above issue as expeditiously as possible, preferably within 12 weeks from today. 8. All contentions left open. 9. Writ petition disposed of in the .....

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