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Larsen and Toubro Ltd. Versus Union of India

2016 (4) TMI 196 - BOMBAY HIGH COURT

Adjustment of rebate sanctioned to the petitioner against a pending demand raised on the petitioner - denial of principles of justice - Held 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 demand of ₹ 2.38 crores which is stayed by the orders dated 22nd December, 2012 and 18th May, 2015 .....

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as being adjusted against the confirmed demand of ₹ 2.38 crores in exercise of power under Section 11 of the Act. It is made clear that the Assistant Commissioner of Central Excise would adjudicate on 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. - Writ Petition No. 10269 of 2015 - Dated:- 19-11-2015 - M.S. Sanklecha and G.S. Kulkarni, JJ. Shri Prakash Shah with Jas Sanghv .....

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he impugned order dated 17th September, 2015 the Assistant Commissioner of Central Excise has sanctioned rebate claim of ₹ 1.49 crores under Section 11B of the Central Excise Act, 1944 (the Act). However, instead of handing over the same to the petitioner, the Assistant Commissioner has further proceeded to adjust the amount of ₹ 1.49 crores being the sanctioned rebate claim against confirmed demand of ₹ 2.38 crores in exercise of his powers under Section 11 of the Act. 4.&emsp .....

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he impugned order has been passed in breach of principle of natural justice, we are exercising our extraordinary writ jurisdiction. In fact, the Apex Court in Whirlpool Corporation v. Registrar of Trade Marks, Mumbai - 1998 (8) SCC 1 has, inter alia, observed to the effect that though the power to issue prerogative writ under Article 226 of Constitution of India is plenary in nature, the Court have imposed upon itself restriction of not entertaining a petition where the party has an effective an .....

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