Case Law Details
Parle International Limited Vs Union of India & Others (Bombay High Court)
The Hon’ble High Court of Bombay, in Parle International Limited v. Union of India and others [Writ Petition No. 12904 of 2019, (dated, November 26, 2020)] held that, the commencement of adjudication proceedings after inordinate delay of 13 years post-issuance of Show Cause Notices (”SCN”) is untenable in law and any consequential decision or order based on such adjudication proceeding is therefore, held to be invalid.
Facts:-
Parle International Limited (“Petitioner”) is private limited company is engaged in the business of manufacture of excisable goods, that was availing CENVAT credit on inputs and capital goods under CENVAT credit rules of different years. A SCN dated June 1, 2006 under Rule 25 of the Central Excise Rules, 2002 was issued by the Joint Commissioner of Central Excise and Customs, (“Respondent – 2”) Vapi, alleging amongst others that Petitioner had availed excess CENVAT credit amounting to Rs. 11,52,281, which was followed by another SCN dated November 28, 2006 issued to the Petitioner by the Deputy Commissioner of Central Excise and Customs, (“Respondent – 3”) Vapi, alleging amongst others that Petitioner had wrongly availed excess CENVAT credit of Rs.98,324.
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