ROCHIRAM & SONS Vs. UNION OF INDIA

JUDGEMENT

(1.) Instant petition is directed against the show cause notice issued from the office of Central Excise Commissionerate, Jaipur-I, dated 6-8-2001, raising demand based on the Circular dated 12-11-2001 holding duty on exempted final product by manufacturers producing both dutiable and exempted goods without maintaining separate account for inputs and in furtherance thereof a further show cause notice was served upon the petitioner dated 23-3-2001. Since there was no interim order protecting rights of the petitioner the adjudicating authority passed the order raising demand vide its order dated 8-3-2002 and immediately thereafter the petitioner moved amendment application seeking permission of the Court and that was allowed and he challenged validity of the order of the adjudicating authority dated 8-3-2002 as well.

(2.) When the matter came up before the Court for hearing on 13-8-2015, counsel for petitioner brought to our notice that the Circular dated 12-11-2001 has been examined by the Larger Bench of the Tribunal in a case reported in 2006 (204) E.L.T. 323 (Tribunal-LB) = 2006 (4) S.T.R. 491 (Tribunal-LB), and according to him the department has complied with order of the Tribunal and made it applicable in rem and submitted that in the light of the order of the Larger Bench of the Tribunal the demand which is impugned in the instant petition deserves to be quashed.

(3.) We called upon the respondent "?s counsel to seek instructions but as it is usual practise time was sought but no one came forward to instruct counsel for the respondent as to what was the fate of the judgment of the Tribunal on which the petitioner placed reliance and what steps have been taken by the department pursuant thereto.