BHARAT BIJLEE LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) IN this Petition, the Petitioners have challenged the three show cause notices issued by the Respondents wherein the Petitioners have been called upon to show cause as to why excise duty should not be collected from the Petitioners for wrongly availing the Modvat credit during the periods set out in each of those show cause notices.

(2.) THE facts having bearing on the subject matter of the present petition are as follows :

(3.) MR. Shroff, Learned Counsel for the Petitioners urged before us that the issue raised in the petition is covered by the decision of this Court in the case of Park Products Ltd. v. Union of India and Ors. (Writ Petition No. 3332 of 1987), decided on 6-2-1996 wherein, this Court had set aside that part of the show cause notice which sought to deny the benefit of Modvat credit on the ground that the declaration does not specifically set out the list of final products and the inputs to be used in respect of each final product. It was submitted that in spite of the detailed reply filed to the two show cause notices, the Respondents even without considering the said reply purported to issue the third show cause notice. It was submitted that since the declarations filed by the Petitioners have been accepted by the Respondents as well as the Central Excise Revenue Auditors, the show cause notices issued are without any merit and the same are liable to be quashed and set aside.