TMI Blog2024 (4) TMI 614X X X X Extracts X X X X X X X X Extracts X X X X ..... enable the petitioner to respond meaningfully to the show cause notices. The petitioner shall reply to the respective show cause notice on or before 29.04.2024 - Upon receipt of the petitioner's reply, the respondent is directed to provide a reasonable opportunity to the petitioner, including by way of personal hearings - The respondent is further directed to consider all contentions raised by the petitioner objectively and not in a pre-determined manner by taking note of the observations in this order. The petitions are disposed off. - Hon'ble Mr. Justice Senthilkumar Ramamoorthy For the Petitioner : Mr. Vijay Narayan, Sr. Adv. and Mr. R. Parthasarathy, for Mr. Edward James For the Respondent : Mr. C. Harsha Raj, AGP (Tax) COMMON ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Hon'ble Supreme Court of India in Westinghouse Saxby Farmer Limited v. Commissioner of Central Excise, Calcutta, ( Westinghouse Saxby), (2021) 5 SCC 586, was erroneously applied to support the issuance of show cause notices without noticing that the classification is required to be determined on the basis of headings and any relevant section or chapter notes. It was contended that if the classifications were to be determined as per the headings, section or chapter notes, the classification by the petitioner is liable to be upheld without recourse to Note 3 of the first schedule to the Customs Tariff Act, 1975. 5. These contentions were responded to by Mr. C. Harsha Raj, learned Additional Government Pleader, as follows: i) By rely ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns in the show cause notices are taken to be correct, no case is made out to proceed. 7. In these cases, the challenge is on the ground that the ingredients of Section 74 are not made out. It is possible for the petitioner to respond to the respective show cause notice and indicate that none of the ingredients of Section 74 are made out. Even if the assessing officer disregards the same and issues assessment orders on such basis, it would be still possible for the petitioner to challenge such orders in accordance with law. As regards the challenge on the ground that the proposed classification is entirely based on the judgment of the Hon'ble Supreme Court in Westinghouse Saxby, it is always open to the petitioner to refer to the first s ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
