M/S Pinax Steel Industries Private Limited vs. The Union Of INDIA
Held
The Court did not decide the merits of the case. The petitioners informed the Court that they had applied under the "Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019" for resolution of the dispute. The counsel for the respondents stated that the application, if in order, would be processed in accordance with the Scheme. Consequently, the learned counsel for the petitioners did not press the present petition, seeking liberty to file a fresh petition if the need arose. The Court granted this liberty and disposed of the present petition.
Facts
The petitioners, M/s. Pinax Steel Industries Private Limited and its directors, filed a writ petition before the Patna High Court challenging an order in original dated April 25, 2019, passed by the Commissioner of Central Excise, Patna. They also challenged a show cause notice dated February 18, 2015, issued by the Additional Director General, Directorate of Central Excise Intelligence, Kolkata. The petitioners sought to quash these orders and proceedings, arguing they were illegal, without jurisdiction, and barred by limitation under Section 11A(1)(a) of the Central Excise Act, 1944. The dispute involved a demand of duty, penalties, and interest.
Key Issues
1. Whether the show cause notice dated 18.2.2015 issued by the Additional Director General, Directorate of Central Excise Intelligence, Kolkata, is bad in law and without jurisdiction? (Question of law) 2. Whether the entire proceedings emanating from the show cause notice are void ab initio for want of jurisdiction? (Question of law) 3. Whether the order dated 25.4.2019 passed by the Commissioner of Central Excise is hit by limitation as prescribed under Section 11A(1)(a) of the Central Excise Act, 1944? (Question of mixed law and fact) Petitioner's contentions: The petitioners argued that the show cause notice and subsequent proceedings were without jurisdiction and that the final order was barred by limitation under Section 11A(1)(a) of the Central Excise Act, 1944. Revenue's contentions: The revenue did not explicitly state their contentions on the merits of the case in the provided text. However, their counsel indicated that if the petitioners' application under the "Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019" was in order, it would be processed according to law.
Sections Cited
Section 11A(1)(a)
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.14207 of 2019 ======================================================
M/s Pinax Steel Industries Private Limited VII/1 and 2, Patliputra Industrial Estate, Patna- 800 013, through Deepak Kumar Agrawal, aged about 52 years (Male), Chief Executive Officer, M/s. Pinax Steel Industries Private Limited, son of Gopal Krishna Agrawal, resident of 204, S.K. Residency, Arya Samaj Road, Danapur, District Patna- 801503. 2. Mr. Sanjay Kumar Khemka, son of Murlidhar Khemka, resident of 3-B/C, Savita Apartment, Near Alpana Market, Patliputra, Patna- 800013, Director, M/s. Pinax Steel Industries Private Limited.
Mr. Deepak Kumar Agarwa,l son of Gopal Krishna Agrawal, Chief Executive Officer, M/s. Pinax Steel Industries Private Limited, resident of 204, S.K. Residency, Arya Samaj Road, Danapur, District Patna- 801503. ... ... Petitioner/s Versus
The Union of India through the Commissioner of Central Excise, Central Excise and GST, Central Revenue Building, Bir Chand Patel Path, Patna- 800001. 2. The Commissioner of Central Excise, Central Excise and GST, Central Revenue Building, Bir Chand Patel Path, Patna- 800001.
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