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TMI Blog2021 (7) TMI 784X X X X Extracts X X X X X X X X Extracts X X X X ..... INTYA MALLA BUJOR BARUA Advocate for the Petitioner : Ms. M. Hazarika Advocate for the Respondent : SC, GST ORDER Heard Ms. M. Hazarika, learned senior counsel assisted by Mr. D. Khan, learned counsel for the petitioner. Also heard Ms. P. Das, learned counsel for the GST department. 2. The petitioners are engaged in a business of manufacturing of UPVC Pipes, fittings etc., having its register ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tes provided in the said notification in respect of the different categories of goods as are provided therein. 4. Clause 3(1) of the Notification No.20/2008- Central Excise dated 27.03.2008 provides that notwithstanding anything contained in the said notification the manufacturer shall have the option not to avail the rates specified in the Table provided in the said Notification and apply to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he goods manufactured by them and therefore claim for a special rate as provided in the said provision. In the meantime, the Notification No.20/2008- Central Excise dated 27.03.2008 was assailed in a series of writ petitions before this Court as well as in the other High Courts also. This Court by its judgment in the relevant writ petition had set aside the Notification No.20/2008-Central Excise d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 03.04.2021 under Clause 3(1) of the Notification No.20/2008- Central Excise dated 27.03.2008 was submitted by the petitioner claiming for a special rate, but the same has not been given its consideration and without giving a due consideration to the claim for special rate made by the petitioners, the respondents now intend to make recovery on the premises that the refund of excise duty would be as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ade to the goods manufactured. After arriving at the special rate, if any as per the order to be passed by the Principal Commissioner, GST further process against the petitioner as per law may be initiated. Till such decision is taken, no coercive measure be taken against the petitioner for recovery of refund as well as not to pursue with the communication dated 15.03.2021 made from the Office of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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