M/S. SUNDARAM MOTORS Vs. THE JOINT COMMISSIONER

JUDGEMENT

(1.) W.P(MD)No.121 of 2017 is filed by the petitioner aggrieved against the show-cause notice, dated 08.12.2016 issued by the first respondent calling upon them to show-cause as to why an amount of Rs.82,49,788/- should not be disallowed and recovered under Rule 14 of the Cenvat Credit Rules 2004 r/w Rule 6(3A)(C)(iii) of CCR and Proviso to Section 73(1) of the Finance Act, 1994 and interest at the rate prescribed under Section 75 of the Finance Act 1994 and penalty under Rule 15(3) of the Cenvat Credit Rules, 2004 read with Section 78 of the Finance Act, 1994 and also penalty under Section 77 (2) of the Finance Act, 1994.

(2.) The other Writ Petition in W.P(MD)No.122 of 2017 is filed seeking for a direction forbearing the respondents from issuing any show-cause notices for the years 2012-2013 to 2015-2016.

(3.) Heard the learned senior counsel appearing for the petitioner and perused the materials placed before this Court.