M/S. Ambe Wire PVT. LTD. vs. Commissioner, Central GST And Anr.

Held

The Court held that the present case was similar to a batch of Central Excise Appeals previously decided by a Division Bench of the Gauhati High Court on 22.05.2018. In those appeals, the Court had directed the Assessing Authority to re-examine the cases and remitted them for adjudication on merits. Crucially, the earlier judgment stipulated that the extended period of limitation under Section 11A of the Central Excise Act, 1944, should not be applied, and the decision was made considering Circular No. 1063/2/2018-CX, dated 16.02.2018. Following this precedent and in agreement with the learned counsel for both parties, the Court decided to dispose of the present writ petition by remanding the matter back to the Assessing Authority, the Addl. Commissioner, Central GST, Guwahati. This authority is directed to decide the case on merits, adhering to the guidelines from the Division Bench's order, specifically by not applying the extended period of limitation under Section 11A and by following Circular No. 1063/2/2018-CX. The Court explicitly stated it had not expressed any opinion on the inter-se merits of the parties. The matter was to be decided expeditiously upon receipt of relevant records.

Facts

The writ petitioner, M/s. Ambe Wire Pvt. Ltd., challenged an Order-in-Original No. 03/Addl.Commr./JKS/CE/GHY/2017–18, dated 26.03.2018, passed by the Assistant Commissioner, GST, Guwahati. This order imposed a demand for central excise duty, interest, and penalty under Sections 11AA and 11AC of the Central Excise Act, 1944. The petitioner contended that the demand was unauthorized and invalid. The respondents are the Commissioner, Central GST, and the Additional Commissioner, GST. The petitioner argued that the issue was identical to matters previously adjudicated by a Division Bench of the High Court, which had remitted similar cases. The respondents conceded the similarity but noted the present case was filed under writ jurisdiction, unlike the previous appeals under the Central Excise Act.

Key Issues

1. Whether the demand of central excise duty, interest, and penalty made by the Assistant Commissioner, GST, Guwahati, vide Order-in-Original No. 03/Addl.Commr./JKS/CE/GHY/2017–18, dated 26.03.2018, is authorized and valid, particularly in light of previous High Court judgments on similar issues? (Question of law and fact, turning on Sections 11AA and 11AC of the Central Excise Act, 1944). Petitioner's contention: The demand is unauthorized and invalid. The issue is identical to several Central Excise Appeals previously decided by a Division Bench of this Court, which remitted the matters. The petitioner relies on the common judgment and order dated 22.05.2018 passed in C.Ex.App./10/2018 and other connected appeals. Revenue's contention: While acknowledging the similarity of the subject matter, the learned Standing Counsel for GST pointed out that the present case was filed invoking the writ jurisdiction of the Court, whereas the earlier cases were decided under the appellate jurisdiction of the Court as per the Central Excise Act, 1944. No specific provision or precedent was cited by the revenue in opposition to the petitioner's argument regarding the remittal.