COMMISSIONER OF CENTRAL EXCISE, HALDIA versus M/S. KRISHNA WAX (P) LTD.

COMMISSIONER OF CENTRAL EXCISE, HALDIA versus M/S. KRISHNA WAX (P) LTD.

The Internal Order dated 15.03.2006 was only an internal prima facie view recorded in obedience to a High Court direction and not a determination under Section 11A(10) of the Central Excise Act; therefore an appeal against that Internal Order was premature and not maintainable, and proceedings pursuant to the show...

Source-derived case information.

Parties
Appellant: Commissioner of Central Excise, Haldia; Respondent: M/s. Krishna Wax (P) Ltd.
Jurisdiction
India
Judgment Date
14 November 2019
Procedural Posture
Appeal Under Section 35 L of the Central Excise Act, 1944 / Final Supreme Court Judgment on Appeal From CESTAT Order Dated 31.05.2017
Outcome
Appeal allowed; appellate order and the order under appeal set aside; matter remitted for adjudication pursuant to show cause notice
Legal Topics
Show Cause Notice, Section 11 a, Appealability of Internal/administrative Orders, Writ Jurisdiction Under Article 226, Registration and Excise Liability
Central Excise Tax Law Administrative Law Constitutional Law Show Cause Notice Section 11 a Appealability of Internal/administrative Orders Writ Jurisdiction Under Article 226 +1 more

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Parties

Commissioner of Central Excise, Haldia

Appellant

M/s. Krishna Wax (P) Ltd.

Respondent

Procedural Posture

Appeal Under Section 35 L of the Central Excise Act, 1944 / Final Supreme Court Judgment on Appeal From CESTAT Order Dated 31.05.2017

Legal Issues

  1. 1 Whether the Internal Order dated 15.03.2006 was a determination under Section 11A(10) and thus appealable
  2. 2 Whether an appeal against the Internal Order was maintainable or premature when adjudication had not occurred and no reply to the show cause notice was filed
  3. 3 Whether writ jurisdiction under Article 226 was properly invoked at the stage prior to issuance or determination under a show cause notice

Ratio Decidendi

The Internal Order dated 15.03.2006 was only an internal prima facie view recorded in obedience to a High Court direction and not a determination under Section 11A(10) of the Central Excise Act; therefore an appeal against that Internal Order was premature and not maintainable, and proceedings pursuant to the show cause notice must be taken to their logical conclusion with the respondent afforded opportunity to reply within three weeks.

Court Disposition

Appeal allowed; appellate order and the order under appeal set aside; matter remitted for adjudication pursuant to show cause notice

Orders

  • Appellate order dated 10.01.2007 set aside
  • Order under appeal set aside