Page 45 - ELT_1_1st April 2020_Vol 372_Part

2020 ] COURT-ROOM HIGHLIGHTS A19

Adjudication call book - Delayed adjudication of show
cause notices whether justified when same kept in
call book for a long-time without disclosing any rea-
sons?
The Supreme Court Bench comprising Hon’ble Mr. Justice Navin Sinha
and Hon’ble Mr. Justice Krishna Murari on 18-11-2019 after condoning the delay
issued notice in Special Leave Petition (Civil) Diary No. 19492 of 2019 filed by
Union of India against the Judgment and Order dated 10-1-2019 of Gujarat High
Court in Special Civil Application No. 16157 of 2018 as reported in 2020 (372)
E.L.T. 52 (Guj.) (Apollo Tyres Limited v. Union of India). While issuing the notice,
the Supreme Court passed the following order :
“Delay condoned.
Issue notice limited to the question as to whether Circular No.
162/73/95-CX., dated 14th December, 1995 issued by the Central Board of
Excise and Customs, Department of Revenue, Ministry of Finance, Gov-
ernment of India is in conformity/authorized by the provisions of Section
37B of the Central Excise Act, 1944 read with the relevant provisions of the
Central Excise Rules.
Tag with SLP (C) No. 18214 of 2017.”
The Gujarat High Court in its impugned order had held that keeping the
show cause notices pending in call book for a long period without disclosing any
reasons vitiate the entire adjudication proceedings and such show cause notices
cannot be processed further and liable to be quashed.
REPRESENTED BY : Mr. Vikramjit Banerjee, ASG, Mr. B. Krishna Prasad,
AOR, Mr. Nalin Kohli, Mr. Deepak Prakash, Ms. Aru-
na Gupta, Ms. Nimisha Menon, Mr. Indrajeet Singh
and Ms. Annu Gupta, Advocates, for the Petitioner.
Mr. Joseph Kodianthra, Sr. Advocate, Mr. M.P. Vinod,
AOR, Mr. Atul Shankar Vinod, Mr. Dileep Pillai and
Mr. Ajay Kumar Jain, Advocates, for the Respondent.

Money Credit Scheme — Utilization of accumulated credit
for other products, permissibility thereof on abolish-
ing of aforesaid scheme?
The Supreme Court Bench comprising Hon’ble Mr. Justice A.M.
Khanwilkar and Hon’ble Mr. Justice Dinesh Maheshwari on 18-11-2019 issued
notice in Petition for Special Leave to Appeal (C) No. 26657 of 2019 filed by Rasoi
Limited against the Judgment and Order dated 21-8-2019 of Calcutta High Court
in M.A.T. No. 1007 of 2018 as reported in 2020 (372) E.L.T. 56 (Cal.) (Rasoi Ltd. v.
Union of India). While issuing the notice, the Supreme Court passed the following
order :
“Application for exemption from filing certified copy of the impugned
order is allowed.
Issue notice on the Special Leave Petition as also on the prayer for in-
terim relief, returnable in four weeks.
Dasti, in addition, is permitted.”
EXCISE LAW TIMES  1st April 2020  93