The issue raised in this writ petition requires further hearing and accordingly let notice be issued. The petitioner has challenged an order passed by the respondent rejecting an application of the petitioner seeking for special rate fixation on the ground of delay.
Refund of Excise duty under North East Industrial Policy –— The petitioner availed benefits of exemption of 100% Central Excise Duty under North East Industrial and Investment Policy (NEIIP) 2007. The Government vide notification No. 20/2007-CE dated 25.04.2007 declared exemption of the Central Excise, subsequently vide notification No. 20/2008 CE dated 27.03.2008, the exemption was restricted to a maximum limit. The learned Single Judge set aside the notification dated 27.03.2008. The Hon’ble Division Bench of this court vide order dated 20.11.2014 dismissed the writ appeals. The Apex Court vide order dated 07.12.2015 directed the respondents to release 50% of the amount due under the head of Central Excise, as an interim measure. The Apex Court vide its judgment dated 22.04.2020 in the case of Union of India Vs. M/s VVF Ltd. allowed the appeal and upheld the notification dated 27.03.2008 as lawful. The respondent No. 3 vide demand cum recovery notice dated 27.01.2021 directed the petitioner to pay back the refunded amount with applicable interest thereon. The petitioner submitted representation dated 04.02.2021 to the respondent No. 2 with a prayer requesting for fixing the special rate as per para 2(1)(i) of the notification dated 27.03.2008. During this period, the respondent No. 2 issued an attachment notice on 05.02.2021 to the Bank. On the basis of the direction passed by this court the respondent No. 2 rejected the said representation dated 04.02.2021. The petitioner counsel submitted that the said representation was rejected on the ground that the prayer made by the petitioner was delayed. The court observed that the issue raised in this writ petition requires further hearing.
Held that:- The Hon’ble High Court issued notice to the respondents, returnable after four weeks. Until further order, the operation of the order dated 09.04.2021 and the operation of the demand cum recovery notice/ attachment notice issued to the respondent No. 5 dated 05.02.2021 are stayed.
The issue raised in this writ petition requires further hearing and accordingly let notice be issued. The petitioner has challenged an order passed by the respondent rejecting an application of the petitioner seeking for special rate fixation on the ground of delay.
Refund of Excise duty under North East Industrial Policy –— The petitioner availed benefits of exemption of 100% Central Excise Duty under North East Industrial and Investment Policy (NEIIP) 2007. The Government vide notification No. 20/2007-CE dated 25.04.2007 declared exemption of the Central Excise, subsequently vide notification No. 20/2008 CE dated 27.03.2008, the exemption was restricted to a maximum limit. The learned Single Judge set aside the notification dated 27.03.2008. The Hon’ble Division Bench of this court vide order dated 20.11.2014 dismissed the writ appeals. The Apex Court vide order dated 07.12.2015 directed the respondents to release 50% of the amount due under the head of Central Excise, as an interim measure. The Apex Court vide its judgment dated 22.04.2020 in the case of Union of India Vs. M/s VVF Ltd. allowed the appeal and upheld the notification dated 27.03.2008 as lawful. The respondent No. 3 vide demand cum recovery notice dated 27.01.2021 directed the petitioner to pay back the refunded amount with applicable interest thereon. The petitioner submitted representation dated 04.02.2021 to the respondent No. 2 with a prayer requesting for fixing the special rate as per para 2(1)(i) of the notification dated 27.03.2008. During this period, the respondent No. 2 issued an attachment notice on 05.02.2021 to the Bank. On the basis of the direction passed by this court the respondent No. 2 rejected the said representation dated 04.02.2021. The petitioner counsel submitted that the said representation was rejected on the ground that the prayer made by the petitioner was delayed. The court observed that the issue raised in this writ petition requires further hearing.
Held that:- The Hon’ble High Court issued notice to the respondents, returnable after four weeks. Until further order, the operation of the order dated 09.04.2021 and the operation of the demand cum recovery notice/ attachment notice issued to the respondent No. 5 dated 05.02.2021 are stayed.