Case Law Details
Haldia Petrochemicals Limited Vs Assistant Commissioner (Calcutta High Court)
Recovery of demand more than statutory pre-deposit amount, on the basis of adjudication order, which was never served on the petitioner is declared as arbitrary and illegal
Facts-
The main legal issues involved in this Writ Petition are as to whether the respondent Central Excise Authority can recover demand relating to central excise duty, interest and penalty without service of adjudication order dated 17th October, 2012 and without establishing from any material documents about actual proof of any service of the said adjudication order upon the petitioner in compliance of the statutory formalities required under Section 37C of the Central Excise Act, 1944. It is the specific case of the petitioner that it never received the aforesaid adjudication order on the basis of which the impugned demand arises and further raises the issue as to whether the respondent CGST authority can recover amount in excess of the statutory amount which is required to be deposited in filing Appeal against the adjudication order in question and the demand arises out of the same in terms of CBDT circulars dated 29th February, 2016 and 31st July, 2017 if the petitioner has filed any appeal against the said adjudication order by making statutory deposit.
Conclusion-
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