INDIA PISTONS LTD. Vs. SUPERINTENDENT OF CENTRAL EXCISE

JUDGEMENT

(1.) Petitioner has come forward challenging the communication dated 19-1-2015 in C. No. IV/-06/01/2012-Misc-PG on the file of the respondent. According to the petitioner, even without a show cause notice, the respondents have directed them to pay Excise Duty alongwith interest in terms of section 11AA of the Central Excise Act, 1944.

(2.) The respondent submitted that it is true that no show cause notice was given, but, it is only a communication issued to the petitioner informing lapses. The petitioner will have to pay the duty apart from interest and penalty if in case they are liable to pay the amount demanded by the respondent. Since it is only at a preliminary stage of adjudication viz., before the issue of show cause notice, the writ petition is premature and it has got to be dismissed, he further submitted.

(3.) Heard both sides.