TMI Blog2008 (3) TMI 61X X X X Extracts X X X X X X X X Extracts X X X X ..... er: K. Raviraja Pandian, J.]. - 1. The appellant is the writ petitioner. The appellant filed two writ petitions in W.P. Nos. 35940 and 95941 of 2007 challenging the show cause notice in reference No. 209/07 dated 18-10-2007 issued by the third respondent - Additional Commissioner of Central Excise and the circular in F.No. B-II/I/2000-TRU dated 9-7-2001 issued by the second respondent - Central Board of Excise and Customs, Ministry of Finance, New Delhi. 2. The show cause notice proceeded that on the basis of certain intelligence that the appellant studio is not paying Service tax the studio was visited by the officer of SIV Cell of the Commissionerate of Income Tax on 31-7-2007. The appellant was issued with a letter dated 30-7-2007 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of taxation, which is impermissible in law. It was further contended that any amount of explanation offered by the appellant would not be taken note of by the authorities, it is a well recognised principle of law that the clarification issued by the Department would be binding on the authorities. However, the learned single Judge non-suited the appellant for the relief on the premise that the issue in controversy in the writ petition was whether the appellant's activity comes within the definition of video production agency as defined under the Finance Act. That has to be determined by a fact finding body and unless the appellant has come forward with the details to the authorities so as to enable them to render a finding of fact, the q ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the judgment of the Supreme court in the case of State of Goa Others v. Leukoplast (India) Limited reported in [1997] (92) E.L.T. 19 (S.C.) = 1997 (105) STC 318]. Hence, we are not able to take a view different than the one taken by the learned single Judge. 7. The appellant has bona fidely agitated against the show cause notice before this Court by way of writ petition and further appeal. We are of the view that in order to safeguard the interest of the appellant time has to be granted so as to enable the appellant to file a reply to the show cause notice. 8. Hence, fifteen days time is hereby granted from today to the appellant to file reply to the show cause notice. The respondent authorities are hereby directed to c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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