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TMI Blog2023 (10) TMI 1390X X X X Extracts X X X X X X X X Extracts X X X X ..... the matters are heard finally at the stage of admission. 2. Since a common issue arises in all these petitions filed by the same public limited company regarding powers of the Revenue Department to resume inquiry into the show cause cum demand notices issued in the matters of proposed reversal under Rule 14 of the Cenvat Credit Rules, 2004 read with Section 11A of the Central Excise Act, 1944, after lapse of more than 10 years, we are disposing of these writ petitions by this common order to avoid rigmarole. 3. The petitioner company is having a central excise registration having been engaged in manufacturing excisable goods. The excise returns filed by it for the period July 2010 to June 2011 were audited by respondent No.2 which is the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t under the hanging sword for years together and a mandamus be issued directing the respondents to drop the proceeding. 6. The learned advocate would rely upon the following decisions : i. Raymond Ltd. Vs. The Union of India ; 2019-VIL-405-BOM-CE ii. Parle International Ltd. Vs. Union of India and others; 2020-VIL-592-BOM-CE iii. Sushitex Exports (India) Ltd. & Ors. Vs. The Union of India & Ors.; 2022-VIL-55-BOM-CU iv. The Bombay Dyeing and Manufacturing Company Ltd. Vs. Deputy Commissioner of CGST & CX ; W.P. No.2874 of 2022, order dated 14.02.2022 v. Reliance Transport and Travel Pvt. Ltd. Vs. The Union of India ; 2022-VIL-238-BOM-ST vi. ATA Freight Line (I) Pvt. Ltd. Vs. Union of India; 2022-VIL-244-BOM-ST vii Conventry Es ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rovisions of Section 11A (8) to 11 A (11) of the Central Excise Act and the period for the alleged delay should only be counted from 06.02.2019 when the matter before the Supreme Court was disposed of. Since there was pandemic thereafter, some time was lost. There is no intentional or deliberate attempt to protract the inquiries. The petitioner is a public limited company and cannot be allowed to take such technical defence. 8. We have carefully considered the rival submissions and perused the papers. As far as the facts are concerned regarding issuance of the show cause notices and the petitioner's replies to those, there is no dispute. Since the proposed action regarding reversal was contemplated, the provisions of Section 11A of the Cen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en in respect of similar proceedings under the service tax matters under Section 73 of the Finance Act, coordinate benches of this Court in the matters of Reliance Transport and Travel Pvt. Ltd., ATA Freight Line (I) Pvt. Ltd. and Coventry Estate Pvt. Ltd. (supra), the actions initiated after prolonged period have been struck down. 11. In our considered view, the impugned actions are clearly iniquitous and arbitrary. In view of the consistent observation of this Court in catena of judgments (supra), the impugned actions of reviving the inquiries which were in cold storage for more than a decade are clearly contrary to the law and is liable to be struck down. 12. The writ petitions are allowed. 13. The Rule is made absolute in all these p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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