(Per : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. This petition has been filed by the manufacturer challenging show cause notice and the demands raised by the Department seeking recovery of certain sums of money under section 11D of the Central Excise Act. The petition is based primarily on the ground that on identical issue the Customs, Excise and Service Tax Appellate Tribunal by a decision dated 14.5.2007, ruled in favour of the assessee and held that the Department was not justified in raising any such demand under section 11D of the Central Excise Act and when the issue had reached finality at the level of the Tribunal, the Department could not have raised further demand by issuing show cause notice.
2. The above noted decision of the Tribunal was challenged by the Department in Tax Appeal No.1744 of 2007. Today, by a separate judgment, we have allowed the Revenue's appeal and reversed the decision of the Tribunal. In that view of the matter, this petition must fail. The same is therefore dismissed. Rule is discharged. Interim relief is vacated. No costs. It is, however, clarified that the petitioner shall have full opportunity to represent its case before the Departmental authority in terms of the statutory rules and regulations.
(Akil Kureshi J.) (vjn) (Harsha Devani, J.)