M/S Merino Industries Limited vs Union Of India And Another
2013 Latest Caselaw 758 ALL

HIGH COURT OF JUDICATURE AT ALLAHABAD
 
 

?Court No. - 5
 

 
Case :- WRIT TAX No. - 400 of 2013
 

 
Petitioner :- M/S Merino Industries Limited
 
Respondent :- Union Of India And Another
 
Petitioner Counsel :- A.P. Mathur
 
Respondent Counsel :- S.P. Kesarwani, Sr. S.C.
 

 
Hon'ble Rajes Kumar,J.

Sri Ramesh Chandra Shukla, Advocate has put in appearance on behalf of the respondents.

By means of the present writ petition, the petitioner is challenging the order of the Commissioner (Appeals), Custom & Central Excise, Meerut-II dated 7.3.2013 passed on an application under the provisions of Section 35 F of the Central Excise Act, 1944 by which the Commissioner (Appeals) has directed the petitioner to deposit 50% of Rs.25,78,578/- and partly allowed the application. It appears that the petitioner has taken the credit of the excise duty paid on the capital goods under the Cenvat Credit Rules, 2004. The said capital goods have been dispatched against the Challans.

The contention of the petitioner is that due to shortage of space, the capital goods have been transferred to another premises wherein the same have been used in doing the job work. A letter in this regard has been written by the petitioner to the Superintendent, Central Excise, Hapur, which is at page 26 of the writ petition.

Learned counsel for the petitioner is directed to demonstrate that in reply to the show cause notice or in the grounds of appeal or in the application under Section 35 F of the Act, the plea of moving of the application dated 25.3.1998 has been taken.

Learned counsel for the petitioner prays for and is granted two weeks time to file copy of the reply to the show cause notice, grounds of appeal and application under Section 35 F of the Act.

List after two weeks before the appropriate Bench.

Order Date :- 10.4.2013

OP