TMI Blog2019 (6) TMI 1390X X X X Extracts X X X X X X X X Extracts X X X X ..... PER : HONOURABLE MR.JUSTICE J. B. PARDIWALA) 1. The subject matter of challenge in this writ-application is the order passed by the respondent No.2, i.e. Commissioner of Central Excise and CGST, Bhavnagar. 2. The operative part of the impugned order passed by the respondent No.2 reads thus: ( 1) I confirm the demand of Central Excise duty of ₹ 4,64,30,689/- [Rupees Four Crore Sixty Four Lacs Thirty Thousands Six Hundred Eighty Nine only] {₹ 4,50,78,339/- Central Excise duty + ₹ 9,01,567/- 2% Ed. Cess + ₹ 4,50,783/- 1% S H Ed Cess] (₹ 1,26,64,324/- as Central Excise duty, ₹ 2,53,286/- as Ed Cess and ₹ 1,26,643/- as S H Ed Cess) in respect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n appealable order under Section 35(B) of the Central Excise Act, 1944. An appeal would lie before the Appellate Tribunal. We also took notice of the provision of Section 35(F) of the Act, 1944. The same is with respect to the deposit of certain percentage of duty demanded or penalty imposed before filing an appeal. As provision for statutory appeal has been provided against the impugned order passed by the Commissioner, we called upon Mr. Dave to explain why we should not relegate his client to prefer an appeal before the Tribunal. Mr. Dave, the learned counsel appearing for the writ-applicant, submitted that three principal submissions going to the root of the matter were canvassed and have been noted by the Commissioner in his impugned o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of such submission, Mr. Dave has placed strong reliance on a decision of this Court in the case of Vadilal Gas Ltd. Vs. Union of India, reported in (2016) 332 ELT 625 (GUJ). 5. He also placed reliance on the following decisions: ( i) Manek Chemicals Pvt. Ltd. V/s. Union of India 2016(334) ELT 302 (Guj.) ( ii) Kranti Associates Pvt. Ltd. V/s. Masood Ahmed Khan 2011(273) ELT 345 (S.C.) ( iii) Reliance Cellulose Products Ltd. V/s. Collector of C.Ex., Hyderabad 1997(93) ELT 646 (S.C.) ( iv) Standard Dye Chem. Surat- 1 and another V/s. Union of India and others 1980 (6) ELT 181 (Guj.) 6. Having regard to the subm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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