ONE TOUCH MEDICALS PRODUCTS PVT. LTD. Vs. THE COMMISSIONER OF CENTRAL G S T & CENTRAL EXCISE AND OTHERS

JUDGEMENT

(1.) This writ application has been preferred for setting aside the notice dated 16.02.2018, as contained in Annexure-10, to the writ application, issued by respondent no. 4 directing recovery of Central Value Added Tax (in short 'CENVAT') Credit and Penalty for the period 2009-10 under section 11 of the Central Excise Act, 1944 read with Section 174 of the Central GST Act.

(2.) Mr. D.V. Pathy, learned counsel for the petitioner submits that the order of assessment said to have been passed on 19.03.2014 was not served upon the petitioner as no copy of the same was made available to him by the Assessing Authority. It is submitted that when a notice was issued by respondent no. 4 directing payment of the amount of CENVAT credit as also penalty totaling Rs. 35,10,657/-, the petitioner moved in appeal before the Commissioner (Appeals), Customs, Central Excise and Service Tax, Patna on the grounds inter alia that initiation of recovery proceeding is not justified.

(3.) The Commissioner (Appeals) however held that the fact non-service of the order in original could not be proved to the contrary by the department but at the same time the Commissioner held that since attested copy was served under letter dated 19.06.2017 an appeal could be filed against such order.