TMI Blog2019 (6) TMI 805X X X X Extracts X X X X X X X X Extracts X X X X ..... has been made by the writ petitioner vide the aforesaid letter dated 08.02.2017, which has been sent to the jurisdictional Superintendent will be forwarded to the jurisdictional Assistant Commissioner of Central Excise and a retest will be conducted. Writ petitioner also, on instructions, undertakes to pay the prescribed fee forthwith. Besides paying prescribed fee all other attendant requirements which are necessary for retest shall be adhered to by the writ petitioner. A copy of the retest report will be furnished to the writ petitioner, as expeditiously as possible and the writ petitioner shall thereafter send his reply to the impugned SCN - The aforesaid exercise of retest shall be completed as mentioned supra as expeditiously as pos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... admission stage itself. 3. Today, this matter is listed under the caption 'FOR EXTENSION OF INTERIM ORDERS' and the lone respondent has filed a counter affidavit dated 15.04.2019. 4. With the consent of learned counsel on both sides, the main writ petition itself is taken up, heard out and disposed of. 5. The entire matter turns on a very narrow compass. 6. The petitioner manufactures goods which are known as 'Eco Bath Wipes'. It is submitted that this is essentially a hospital product, which is used for patients, who have difficulty in going through regular bathing exercise. Be that as it may, the central theme of the controversy is classification of this product u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uct to be tested again. In other words, writ petitioner sought retest of the same. 11. When matters stood as above, without a retest being conducted, respondent issued a 'Show Cause Notice' ('SCN' for brevity) dated 02.11.2018 bearing Reference No.C.No.V/30/15/10/2018-CEX Adin. (hereinafter 'impugned SCN' for the sake of brevity). 12. Assailing the impugned SCN, instant writ petition has been filed. 13. The pivotal and sheet anchor submission of the writ petitioner in assailing the impugned SCN is that, the same has been issued without conducting retest. To buttress this submission, learned counsel for writ petitioner relied on certain extracts from the Basic Excise Manual ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... I FEE ₹ 60/- PER SAMPLE 1 Asphalt 11 Miscellaneous (qualitative) 2 Chemicals drugs other than prohibited drugs; tests for B.P. Standards etc. (qualitative) 12 Opium (qualitative) 3 Cocaine 13 Press cake of baggasse(Sugar percent) 4 De ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as not able to offer any comments to the aforesaid test report. However, there is a clear reference to the aforesaid letter written by the writ petitioner dated 08.02.2017, where the writ petitioner has sought for retest. 16. Learned Central Government Standing Counsel submits that the impugned SCN being a show cause notice it will not cause any harm to the writ petitioner, if the writ petitioner is called upon to meet the same on merits. 17. This submission of Central Government Standing Counsel is prima facie acceptable. More so, in the light of leading cases in this regard rendered by the Hon'ble Supreme Court, particularly Union of India and another Vs. Kunisetty Satyanarayana repor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner shall thereafter send his reply to the impugned SCN. 22. The aforesaid exercise of retest shall be completed as mentioned supra as expeditiously as possible , but in any event within two months from the date of receipt of a copy of this order. The same shall be served on the writ petitioner within three (3) weeks there from and the writ petitioner shall send his reply to the impugned SCN within 30 days from the date of service of the retest report. 23. To be noted, retest has to be done in accordance with the Basic Excise Manual which has been relied on. Thereafter, respondent shall take a decision on the impugned SCN within 30 days from the date of receipt of reply to the show cause notice (as per c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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