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2016 (4) TMI 1075 - BOMBAY HIGH COURT

2016 (4) TMI 1075 - BOMBAY HIGH COURT - 2016 (335) E.L.T. 395 (Bom.) - Requirement to seek central excise registration - dual registration - Interpretation of Notification dated 28th February, 2014 - Notification interpreted erroneously and thereby the petitioner is forced to obtain a fresh or additional registration as importer of excisable goods when the same is not at all required as the petitioner holds a general and omnibus registration as a dealer - Held that:- it is apparent that the Cenv .....

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ration would give way to any insistence on a special registration as an importer, then, all the more we need not interfere in writ jurisdiction at this stage. - Once the petitioners would be served with a show cause notice so also others and none of them would be prejudiced in any manner because of any affidavit being filed in reply to the petition or any position or stand being taken therein, then, all the more by accepting the statements of Mr. Jetly this Writ Petition is being disposed of .....

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others whom the respondents intend to proceed against. - Petition disposed of - Writ Petition No. 14 of 2016 - Dated:- 16-2-2016 - S. C. Dharmadhikari And G. S. Patel, JJ. For the Appellant : Mr. Janak Dwarkadas, senior counsel with Mr. Darius Shroff, senior counsel, Mr.Shiraz Patodia and Ms. Priyanka Sharma Goswami i/b Dua Associates For the Respondent : Mr. Pradeep S. Jetly with Mr. A.S. Rao and Mr.Jitendra B. Mishra ORDER P. C. 1. By this Writ Petition under Article 226 of the Constitution o .....

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thereafter be quashed and set aside. 2. The petitioner's senior counsel Mr. Dwarkadas, on the earlier occasion and even today, raised several contentions the principal being that each of these actions are arbitrary, unconstitutional and unsustainable in law. It is the petitioner's submission that the Notification dated 28th February, 2014, has been interpreted erroneously and thereby the petitioner is forced to obtain a fresh or additional registration as importer of excisable goods when .....

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ace unless a show cause notice is issued to all the parties whose names are mentioned in the list attached to the communication at page 59 and equally to the petitioners, by the affidavit that is filed in reply, the Assistant Commissioner purports to conclude the issue. He has clarified the stand of the respondents and on a plain reading of the paragraphs to which our attention is invited by Mr. Dwarkadas, namely, at pages 71 and 72 of the paper-book, it is submitted that this inconsistent and c .....

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at despite the affidavit being filed, the petitioners and other would be served show cause notices, they would be given a personal hearing and order will be passed assigning reasons. Until all this is done, there is no apprehension of any coercive measures being initiated to recover the sums or amounts, either from the petitioners or those to whom the benefit is sought to be passed on by the petitioners. Hence, any affidavit being filed or any interpretation being placed on the Rule by the respo .....

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there in place. The Notification which purports to amend sub-rule (1) and seeks to enforce a condition of dual registration would have to be interpreted, but any prejudging the issue by us is unnecessary and at this stage. Once Mr. Jetly has clarified that the petitioners would be free to place their interpretation of the Rule and equally that no dual registration is contemplated by law and that a general registration would give way to any insistence on a special registration as a importer, then .....

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