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2016 (4) TMI 836 - BOMBAY HIGH COURT

2016 (4) TMI 836 - BOMBAY HIGH COURT - 2016 (335) E.L.T. 215 (Bom.) - Seeking quashing of order-in-original - Demand of duty with interest under Rule 6(3) of the CCR, 2004 - alleged use of common input services in the manufacture of exempted goods - export of various engineering equipment and machinery and claiming rebate on payment of appropriate duty - Held that:- the course adopted by the Assistant Commissioner is legally impermissible. By relying on the judgment of Hon'ble Bombay High Court .....

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hah with Mr. Jas Sanghvi i/b PDS Legal For the Respondents : Mr. Pradeep S. Jetly with Mr. Jitendra B. Mishra ORDER P. C. 1. By this petition under Article 226 of the Constitution of India the petitioner seeks quashing and setting aside of an orderin- original dated 29th January, 2016. 2. Ordinarily, this Court would not be required to interfere with an order-in-original and which in a given case could be said to be appealable but the facts and circumstances being undisputed, we are entertaining .....

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the CENVAT Credit Rules, 2004, for alleged use of common input services in the manufacture of exempted goods. A copy of this order is at Annexure-C. An appeal was filed against this order before the Customs, Excise and Service Tax Appellate Tribunal along with a stay application seeking waiver of the condition of pre-deposit of the remaining dues and recovery and on condition of depositing ₹ 50 lakhs, the balance dues and demand was held in abeyance. 5. This order of the Tribunal has been .....

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uthority and filed rebate claims. 7. True it is that this authority is distinct, namely, the respondent No.3. Before him the rebate claims were filed, but the complaint of the petitioner is that after a personal hearing this Assistant Commissioner passed an order on 29th January, 2016, and what he could not do directly, he achieved it indirectly by appropriating or adjusting the amount of the demand originally confirmed but stayed by the Tribunal. Meaning thereby, he allowed the rebate only to t .....

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r submits that the course adopted was held to be legally impermissible in the case of the very petitioner. Relying upon an order passed on 22nd February, 2016, in Writ Petition No. 2099 of 2016, M/s. Larsen & Toubro Ltd. vs. Union of India & Ors. , Mr. Shah would submit that the issue raised in the present petition is identical and stands covered in favour of the petitioner and against the respondents by this judgment. 9. On two occasions, we enquired from Mr. Jetly appearing for the res .....

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he refund claim shall now be granted and the respondent shall not insist on compliance with clause (b) of the operative order at page 21 of the paper-book. That direction and to this extent stands quashed and set aside. 11. We are mindful of the fact that the judgment and order of this Court was delivered much after the impugned order. The impugned order is dated 29th January, 2016, whereas the Division Bench in the petitioner's case is dated 22nd February, 2016. But, we expected the officer .....

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