TMI Blog2018 (8) TMI 1394X X X X Extracts X X X X X X X X Extracts X X X X ..... being identical, the petitioners also heavily rely on the judgment of the Tribunal in the case of Jindal Drugs Limited. However, this by itself would not be sufficient for the department to keep the proceedings in abeyance. The demand under the show cause notice is considerable. It is not the case of the Department that the Supreme Court has stayed the judgment of the Tribunal in case of M/s. Jindal Drugs Limited, or granted some general injunction against the authorities proceeding in similar cases. The department does not even contend that the judgment of the Supreme Court in case of M/s. Jindal Drugs Limited is likely to be available in the near future. Revenue authorities directed to adjudicate the case - Petition disposed off. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Education Cess of ₹ 9,38,739/=, a total amount of ₹ 9,66,90,153/-. On value of purchase price of ₹ 80,64,56,128/- (Detailed as per Annexure-A to the S.C.N) on purchase of Cypermethrin technical, Zeta Cypermethrin Technical, Permethrin Technical from M/s. Meghmani Organics limited, Ankleshwar for the period from August-2011 to June-2013 should not be demanded and recovered under Provisions of Section 11 A of Central Excise Act, 1944 read with Rule 14 of the Cenvat Rules, 2004, which were taken and availed wrongly; II. interest on amount (I) above should not be recovered from him under Section 11 AA of the Central Excise Act, 1944 on the above Wrong Cenvat Credit availed and utilized; and III. penalty should not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itioners request, the present petition came to be filed. In response to the notice issued, the respondents have appeared and filed reply. The main ground taken in such reply is that in view of pendency of identical issue before the Supreme Court in a departmental appeal in the case of M/s. Jindal Drugs Limited, as per the Circular issued by the CBEC on 10th March 2017, it was decided to keep the proceedings in the Call Book . The phrase call book is used by the departmental authorities for keeping certain proceedings in abeyance, awaiting certain developments. Under instructions issued by CBEC, when due to specific reasons, it is not possible or advisable to complete the proceedings, they are kept in the call book . Essentially b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and categories where immediate adjudication of the proceedings may not be possible or desirable. It is not possible to list all such cases since complex situation may arise from time to time making any exhaustive catalog of such situations hazardous. Nevertheless, going by the suggested time limit provided by the statute for completion of adjudication proceedings and the observations of Division Bench in the case of Siddhi Vinayak Syntex Private Limited [Supra], t he proceedings cannot be kept pending by the Department indefinitely unless valid reasons for doing so can be shown. Reverting back to the facts of the case, the only ground on which the Department has decided not to proceed further with the show cause notice against the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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