9911796707
TMI Blog2024 (11) TMI 398X X X X Extracts X X X X X X X X Extracts X X X X ..... 014, WP(C)/6151/2013, WP(C)/6129/2013, WP(C)/7062/2013, WP(C)/6154/2013, WP(C)/6148/2013, WP(C)/6155/2013, WP(C)/6150/2013, WP(C)/6443/2013, WP(C)/6147/2013, WP(C)/639/2014, - - X X X X Extracts X X X X X X X X Extracts X X X X ..... thereto would show that the respondent CIL at their whims and fancies made those calculations in respect to the period of sales. The learned counsel submitted that by issuance of the debit notes, the respondent CIL are trying to make recovery through other extra judicial means. Elaborating, the learned counsel submitted that the petitioners, who are in the business of purchase from the respondent CIL and thereafter selling it is trying to appropriate their demands through appropriation from other transactions. 5. On the other hand, Mr. MZ Ahmed, the learned senior counsel appearing on behalf of the CIL submitted that the CIL came within the purview of the Central Excise Act, 1944 (for short, 'the Act of 1944') w.e.f. 01.03.2011. Earlier to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pearing on behalf of the parties is that the CIL is trying to recover certain amounts from the petitioners by issuance of these debit notes along with the enclosures. It further appears from the enclosures to the debit notes issued to the petitioners that the same are vague and lacks material particulars as regards how the said demanded amount is arrived at against the various transactions carried out during the period from 01.03.2011 to 28.02.2013. 8. Be that as it may, it is relevant to take note of the submissions of the learned counsel for the petitioners wherein it was emphasized that basing upon the debit notes and the enclosures, the respondent CIL is trying to recover from other transactions carried out by the petitioners with the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... form a part of the transaction value for levying central excise duty. (ii). The debit notes which have been issued and the enclosures therewith would merely be demands made for realization of amounts. If the petitioners disputes the said demands, it would result in respective dispute, coming within the ambit of Clause 11.12 of the Spot E-Auction Scheme 2007, and, such disputes can be only resolved by way of Arbitration. (iii). The CIL is given the liberty to initiate proceedings for recovery, if they wish to recover such amounts by following the due procedure i.e. by way of Arbitration in terms with Clause 11.12 of the Spot E-Auction Scheme 2007. (iv). This Court had also taken note of that the demands so made vide impugned debit n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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