Special Civil Application No. 16768 of 2016 with S.C.A. No. 16769 of 2016. Case: Five Star Agrico Pvt. Ltd. Vs Union of India. Gujarat High Court CEGAT & CESTAT Cases
| Case Number | Special Civil Application No. 16768 of 2016 with S.C.A. No. 16769 of 2016 |
| Counsel | For Appellant: Shri Hardik P Modh, Advocate and For Respondents: Shri Devang Vyas, ASG |
| Judges | S.R. Brahmbhatt and A.Y. Kogje, JJ. |
| Issue | Constitution of India - Article 226 |
| Citation | 2017 (345) ELT 203 (Guj) |
| Judgement Date | Tuesday October 04, 2016 |
| Court | Gujarat High Court CEGAT & CESTAT Cases |
Order:
A.Y. Kogje J.
These petitions arise from the same factual background. Hence, with consent of the parties, are taken up for hearing together. The facts from SCA No. 16768 of 2016 are taken.
This petition under Article 226 of the Constitution of India is filed praying inter alia for quashing and setting aside of the recovery notice issued pursuant to Order-in-Original dated 30-8-2013.
The facts in brief are that the petitioner is a company engaged in manufacturing of various kinds of Hand Tools. The petitioner exports the final product outside India. Therefore, in terms of Rule 18 of Central Excise Rules, the petitioner claimed rebate of the central excise duty paid on input used in manufacturing of the goods exported. The waste scrape that is generated while manufacturing of such product, though sold in domestic market, is exempt from payment of duty.
3.1 It is the case of the petitioner that the petitioner, till 2005 cleared the waste and scrap generated during the course of manufacture of final product on payment of central excise duty. However, after communication from the Excise authorities dated 17-6-2005, the petitioner had stopped paying the central excise duty on the clearance of the...
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