JORD ENGINEER INDIA LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) RULE. Mr Harin Raval, learned Assistant Solicitor General waives service of Rule for the respondents.

(2.) WHAT is challenged in this petition under Article 226 of the Constitution is the order dated 31. 3. 2007 / 20. 4. 2007 (Annexure-D) of the Additional Commissioner, Central Excise and Customs, Vadodara-II disallowing and ordering recovery of the modvat credit amounting to Rs. 48,11,855/- with penalty of the same amount and also with interest and further penalty of Rs. 5 lakhs each on the Deputy Manager and Vice-President of the petitioner-Company and on the authorized signatories of two other parties.

(3.) ORDINARILY, the petitioners would have been required to file an appeal before the Commissioner (Appeals), but Mr Paresh Dave for the petitioners submitted that apart from the fact that the time-limit of 60 + 30 days = 90 days had already expired before the petitioners moved this Court, the impugned order was challenged merely on the ground of violation of the principles of natural justice in as much as the notice fixing the hearing on 28. 2. 2007, which was despatched by the concerned adjudicating authority only on 27. 2. 2007, reached the petitioners' consultant on the date of hearing i. e. 28. 2. 2007 and that the said notice reached the petitioner-Company on 2. 3. 2007. There was further controversy about noncompliance with the order of the Commissioner (Appeals) by which the matter was remanded to the adjudicating authority.