TMI Blog2022 (8) TMI 1260X X X X Extracts X X X X X X X X Extracts X X X X ..... d, that is whether the wax candle manufactured by the petitioners satisfies the definition of handcrafted product. In this case, though such certification has been produced before the investigating authority, it is for the petitioners to place such a certificate before the Assessing Authority. Since this has not been done thus far, even on this score, it is stated that the present Writ Petitions are rendered pre-mature. The challenge to the show cause notices is rejected. The petitioners are permitted to file a reply to the same within a period of three (3) weeks from date of receipt of a copy of this order - petition dismissed. - WP.Nos.16456 and 16460 of 2022 And WMP Nos.15739 and 15742 of 2022 - - - Dated:- 30-6-2022 - Honourab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r response. In the present case, what the Assessing Authority has done is merely reproduce the report of the investigating authority, which cannot validate the issuance of a show cause notice, per se. 5. He relies in this regard, upon the following decisions: (i) Tvl. Sri Kumaran Mills V. The Assistant Commissionr (CT) (2019 (12) TMI 1055) (ii) J.A.Motor Sport V. State of Tamil Nadu (2016 SCC Online Mad 29237) (iii) Madras Granites Pvt. Ltd. V. CTO (2006 (146) STC 642) (iv) Tvl. Narasus Roller Flour Mills V. The Commercial Tax Officer ((2015 ) 81 VST 560) (v) Simplex Infrastructure Limited V. Commissioner (2016 (42) STR 634 (Cal.) (vi) Axiom Cordages Ltd. V. CC (2020 (9) TMI 478) (CESTAT, Mumbai) 6. It is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authority, materials available in public domain and other material as he may have recourse to, for the issuance of the show cause notices. What is important is that such material upon which the notices are premised, are made available to the party. 9. There is no dispute that there is compliance of this condition as far as the petitioners are concerned. Thus, the mere fact that the body of the notices may be a reproduction of the report of the authority without there being any conclusive evidence to state that the conclusion of the investigating authority would be adopted by the Assessing Authority even thereafter, would not validate the challenge at this stage, which, in my view, is pre-mature. 10. It is entirely open to the petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... show cause notices. Having said so, I would still leave this point open, to be agitated by the petitioners in the reply to be filed in response to the show cause notices. 15. Mr.Sundareswaran, learned Senior Panel counsel for R2 relies upon the following decisions: i) Commissioner of Central Excise, Bangalore V. Brindavan Beverages (P) Ltd. and ors. (2007 (213) ELT 487 (SC)) ii) Abhishek Mundhra V. The Additional Director General (2015 (318 ELT 245 (Mad.)) iii) KVS Cargo V. The Commissioner of Customs (General) New Customs House New Delhi (2016 (342) ELT 24 (Del.)) iv) R.R.Financial Consultants Ltd. V. Union of India and Ors. ((2014)69VST378 (Delhi)) v) The Director General, Directorate of Revenue Intelligence an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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