Sud Chemie India (P) Ltd v. Union Of India
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR MONDAY, THE 28TH DAY OF SEPTEMBER 2015/6TH ASWINA, 1937 WP(C).No. 19035 of 2015 (D) --------------------------------------- PETITIONER(S):
-------------------------- SUD CHEMIE INDIA (P) LTD AGED 57 YEARS EDAYAR INDUSTRIAL DEVELOPMENT AREA, BINANIPURAM.P.O KOCHI-683 502 REPRESENTED BY ITS EXECUTIVE VICE PRESIDENT SRI.GHAN SHYAM NAIR.
BY ADVS.SRI.BECHU KURIAN THOMAS SRI.RONY JOSE RESPONDENT(S):
----------------------------
1. UNION OF INDIA UNION OF INDIA, MINISTRY OF FINANCE DEPARTMENT OF REVENUE NEW DELHI-110 001. REPRESENTED BY THE SECRETARY.
2. COMMISSIONER OF CENTRAL EXCISE, C.R.BUILDINGS, I.S.PRESS ROAD, COCHIN-682 018.
3. SUPERINTENDENDED OF CENTRAL EXCISE, PARUR RANGE, ERNAKULAM I DIVISION, P.M.A., BUILDING, ALWAYE-683 101. R1-R3 BY ADV. SRI.THOMAS MATHEW NELLIMOOTTIL,SC,CB EXCISE THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28-09-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 19035 of 2015 (D) ------------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXT.P1TRUE COPY OF RELEVANT EXTRACT OF THE NOTIFICATION NO.3/2011-CENTRAL EXCISE (N.T) PUBLISHED IN G.S.R. 134(E) , DTED THE 1ST MARCH, 2011 EXT.P2TRUE COPY OF HTE CIRCULAR NO.943/04/2011-CX DATED 29.4.11 ISSUED BY HTE 1ST RESPONDENT EXT.P3TRUE COPY OF THE NOTICE DATED 30.11.12 ISSUED BY THE 3RD RESPONDNET TO THE PETITIONER EXT.P4TRUE COPY OF THE REPLY NOTICE DATED 29.1.2013 ISSUED BY THE PETITIONER TO THE 3RD RESPONDENT EXT.P5TRUE OCPY OF THE LETTER DATED 26.8.2013 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER EXT.P6TRUE OCPY OF THE LETTER DATED 12.9.2013 ISSUED BY THE PETITIOENR OT THE 3RD RESPONDNET EXT.P7TRUE COPY OF THE LETTER DATED 24.12.
2013 ISSUED FROM THE OFFICE OF THE 3RD RESPONDENT TO THE PETITIONER EXT.P8TRUE OCPY OF THE LETTER DATED 26.12.2013 ALONG WITH THE LEDGER STATEMENTS ISSUED BY THE PETITIOENR OT THE 3RD RESPONDENT EXT.P9TRUE COPY OF THE SHOW CAUSE NOTICE DATED 6.5.
A.K.JAYASANKARAN NAMBIAR, J.
=========================================== W.P.(C). No. 19035 of 2015 ===================================================== Dated this the 28th day of September, 2015
JUDGMENT
The challenge in the writ petition is against Ext.P9 show cause notice dated 06.05.2015, that has been issued to the petitioner proposing to disallow Cenvat Credit availed by the petitioner during the period from 2010-2011 to 2013-2014. Although various contentions are raised in the writ petition against Ext.P9 show cause notice, I find that the petitioner has an effective alternate remedy by way of filing a formal objection to Ext.P9 show cause notice and getting the matter adjudicated by the authorities under the Finance Act, 1994 as amended, pertaining to service tax. I therefore, see no reason to interfere with Ext.P9 show cause notice in these proceedings under Article 226 of the Constitution of India. The writ petition in its challenge against Ext.P9 show cause notice fails and is accordingly, dismissed.
The learned senior counsel appearing for the petitioner would point out that the time initially granted in Ext.P9 for filing the reply has expired during the pendency of the writ petition. Taking note of the said contention, I permit the petitioner to file a reply to Ext.P9 show cause notice within a period of one month from the date of receipt of a copy of this judgment. The respondents shall
-2W.P.(C). No. 19035 of 2015 on their part, treat the reply to be filed by the petitioner to Ext.P9 show cause notice, pursuant to this judgment, as a valid reply, filed to the said notice and proceed to adjudicate the matter on merits, after affording the petitioner an opportunity of being heard. The challenge of the petitioner against the constitutional validity of the Explanation to Rule 2 E of the Cenvat Credit Rules, 2004 as amended, is left open to be decided in an appropriate case.
Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE das