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Madura Coats Limited Versus The Deputy Commissioner of Central Excise

2016 (4) TMI 980 - MADRAS HIGH COURT

Period of limitation - Demand of excise duty - clearance of grey and processed fabrics from the 100% EOU during the period 1994 to 1996 - Petitioner contended that SCN were issued beyond the period of five years from the relevant date, hence, liable to be set aside under Section 11A of the Central Excise Act.

Held that:- normally, the Writ Court should not interfere at the stage of issuance of show cause notices by the authorities for the reason that the authorities should provide an .....

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ow cause notices, it is clear that the demand made by the respondent is time barred under Section 11A of the Central Excise Act. When that demand made by the respondent itself is time barred under the Act, this Court can interfere at the stage of issuance of show cause notice. Therefore, show cause notices are liable to be set aside. - Decided in favour of petitioner - W. P. Nos. 2782 and 2783 of 2002 - Dated:- 9-3-2016 - M. Duraiswamy, J. For the Petitioner : Mr. Sriram Panchu, Senior Counsel f .....

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so licensed to operate as a 100% EOU for the manufacture of cotton fabrics, blended fabrics, cotton yarn and staple yarn of different blends for export out of India. In these writ petitions, the petitioner is challenging the show cause notice Nos.22 and No.21 of 2001 dated 07.11.2001 dated 01.11.2001 respectively, wherein, the respondent demanded the petitioner to show cause as to why a sum of ₹ 6,15,58,731/- and ₹ 2,26,52,858/- respectively should not be recovered towards component .....

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m Panchu, learned Senior Counsel appearing for the petitioner is that since the show cause notices were issued in respect of the periods 1994 to 1996 and 1993 to 1996 respectively, the said show cause notices were issued beyond the period of five years from the relevant date. Hence, they are liable to be set aside under Section 11A of the Central Excise Act. Further, the learned Senior Counsel submitted that if the respondent is proceeding against the petitioner under the Bond dated 03.10.1996 e .....

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;ble Apex Court has held as follows:- "30. Normally, the writ court should not interfere at the stage of issuance of show cause notice by the author. In such a case, the parties get ample opportunity to put forth their contentions before the authorities concerned and to satisfy the authorities concerned about the absence of case for proceeding against the person against whom the show-cause notices have been issued. Abstinence from interference at the stage of issuance of show cause notice i .....

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ioner that notice was without jurisdiction and/or abuse of process of law would not suffice. It should be prima facie established to be so. Where factual adjudication would be necessary, interference is ruled out". 4. Countering the submissions made by the learned Senior Counsel appearing for the petitioner, Mr.P.Mahadevan, learned Senior Central Government Standing Counsel would submit that the proceedings have been initiated against the petitioner for the violation of the conditions of Bo .....

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Section 38A of the Central Excise Act. Nowhere in the first paragraph of the Show cause notices, the respondent has mentioned about the Customs Act. Since the show cause notices were issued under the Central Excise Act, recovery of duties can be made subject to the provisions of Section 11 A. Under Section11A(5) of the Customs Act, the Central Excise Officer, shall, within a period of five years from the relevant date, serve a notice on the person chargeable with the duty requiring him to show .....

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