TMI Blog2023 (12) TMI 478X X X X Extracts X X X X X X X X Extracts X X X X ..... ession of facts, or contravention of any of the provisions of these rules or of the Finance Act or of the rules made thereunder with intent to evade payment of service tax - In the facts of the present case all the show cause notices were issued on the same issue subsequent to the show cause notice related to the case which was decided by the Hon ble Gujarat High Court in the appellant s own case reported at MUNDRA PORTS AND SPECIAL ECONOMIC ZONE LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE CUSTOMS [ 2015 (5) TMI 663 - GUJARAT HIGH COURT ]. The Adjudicating Authority after discussion that since the department was aware of availing the cenvat credit by the respondent and the present show cause notices were issued subsequent to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Hon ble Gujarat High Court. The Hon ble High Court of Gujarat in its order dated 16.12.2016 directed the high court registry for listing of the final hearing after the decision of Hon ble Supreme Court in identical case in appeal against the decision of the division bench of the high court in the case of Mundra Ports Special Economic Zone Ltd. vs. CCE Customs 2015 (39) STR 726 (GUJ.). Accordingly, he submits that this matter may be kept in abeyance till the Hon ble High Court decides the Revenue s appeal against this Tribunal s order dated 15.12.2015. On merit of the issue of imposition of penalty under Rule 15 (3) Cenvat Credit Rules, 2004, he submits that despite the first order which was against the respondent, the respondent kep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t in departments appeal pending before the Hon ble Supreme Court no stay has been granted in these circumstances these appeals need to be disposed of. 3.2 In support of his submission he placed reliance on the following judgments:- Globus Petroadditions Pvt. Ltd. - 2022 (64) GSTL 54 (Bom.) Mangalnath Developers 2020 (374) ELT 175 (Bom.) Industrial Mineral Co. (IMC) 2018 (15) GSTL 249 (Mad) CCE ST., Ahmedabas -III vs. Kalpataru Power Transmission Ltd 2021 (48) GSTL 354 (Tri. Ahmedabad) 4. We have carefully considered the submission made by both sides and perused the records. As regard the submission of learned special counsel appearing for the revenue that these appeals should be kept pending till the decisi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r utilized wrongly by reason of fraud, collusion or any wilful mis-statement or suppression of facts, or contravention of any of the provisions of these rules or of the Finance Act or of the rules made thereunder with intent to evade payment of service tax. In the facts of the present case all the show cause notices were issued on the same issue subsequent to the show cause notice related to the case which was decided by the Hon ble Gujarat High Court in the appellant s own case reported at Mundra Ports Special Economic Zone Ltd. vs. CCE Customs 2015 (39) STR 726 (GUJ.). Moreover, all the show cause notices were issued within the normal period of limitation of one year. In this fact the revenue was very much aware of availment of cenv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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