M/s.Computer Graphics Limited vs The Commissioner of Central Excise Chennai

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

Advocates:
For the Appellants/Petitioners: M/s.L.Maithili
For the Respondents: Mr.A.P.Srinivas

Table of Content
1. challenge to show cause notices (Para 1 , 2 , 3 , 4 , 5 , 6)
2. timeline of show cause notices (Para 7 , 8 , 9 , 10)
3. input tax credit utilization (Para 11 , 12 , 13 , 14)
4. jurisdiction and transfer to call-book (Para 15 , 16 , 17)
5. prematurity of writ petitions (Para 18 , 19 , 20)
6. department's stand on jurisdiction (Para 21 , 22 , 23)
7. pending appeals affecting proceedings (Para 24 , 25 , 26)
8. no time limit for passing orders (Para 27 , 28 , 29)
9. delay in adjudication (Para 30 , 31 , 32)
10. change in department's position (Para 33 , 34 , 35)
11. merits of quashing show cause notices (Para 36 , 37 , 38)
12. court's final decision (Para 39 , 40 , 41 , 42 , 43 , 44 , 45 , 46 , 47 , 48)
13. conclusion of the court (Para 49)

COMMON ORDER

The Petitioner has challenged the following Show Cause Notices in these Writ Petitions:-