M/S. DATAFIELD INDIA PRIVATE LIMITED (FORMERLY KNOWN AS DATA FIELD INDIA LTD) Vs. THE COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) Writ appeal is directed against the order made in W.P. No.34663 of 2003 dated 05.10.2017, by which the writ Court, after considering the submissions of the learned counsel for the petitioner, decisions of the Hon'ble Supreme Court in (i) SIV Industries Ltd. v. Commissioner of Central Excise and Customs [reported in 2000 (117) ELT 281] ; (ii) Virlon Textile Mills Ltd. v. Commissioner of Central Excise [reported in 2007 (211) ELT 353]; (iii) Sarla Performance Fibers Ltd. v. Commissioner of Central Excise [reported in 2016 (336) ELT 577] ; and (iv) Commissioner v. Ginni International Ltd. [reported in 2007 (215) ELT. A 102] ; and a decision of this Court in the case of Norton Intec Rubbers (P) Ltd. v. CCE, Madras , declined to issue a writ of prohibition, prohibiting the Commissioner of Central Excise, Coimbatore, from proceeding further with the show cause notice dated 24.04.2002.

(2.) Though, Mr. K. Jayachandran, learned counsel for the appellant reiterated the grounds of challenge and further contended that as per the EXIM policy 1997-2002, permission has been obtained from the Development Commissioner, Government of India, Ministry of Commerce, MEPS and HEOUS in Tamilnadu, Pondicherry, Andaman and Nocobar Island, Government of India, and further added that all the details were furnished before the Development Commissioner, at the time of obtaining necessary orders for sale and that therefore, it is not open to the Commissioner of Central Excise, Coimbatore, to revisit the matter, having regard to the allegations levelled in the show cause notice dated 24.04.2002, we are not inclined to accept the said contentions and it is for the Commissioner of Central Excise, Coimbatore to consider the explanation, if any, to be submitted, furnished by the appellant.

(3.) At paragraph Nos. 7 and 8 of the show cause notice dated 24.04.2002, Commissioner of Central Excise, Coimbatore, has alleged as follows: