- (1.) By way of this writ petition, the petitioner has questioned the legality and validity of the demand notice dated 8-10-2013 (Annex. 1), as issued by the Superintendent, Central Excise & Service Tax, Range-I, Gandhi Nagar, Bhilwara whereby, the petitioner has been called upon to deposit the Service Tax amounting to Rs. 15,78,40,282/- with interest and penalty imposed in the sum of Rs. 17,08,00,086/- under the Order-in-Original No. 40-41/2012/ST/JPR-II/4060, dated 26-10-2012. It is submitted that the appeal bearing No. ST/55668/2013 alongwith Stay Application No. ST/55900/2013, has been filed by the petitioner-assessee before the CESTAT on 7-2-2013 and the matter was listed on several dates before the CESTAT but got adjourned either due to non-availability of the Bench or for not reaching.
(2.) It is submitted that the impugned demand notice has been issued essentially with reference to the Circular No. 967/01/2013-CX : , dated 1-1-2013 although the said Circular has already been declared non est by this Court; and the coercive recovery proceedings pursuant to impugned Circular have been prohibited while directing the respondents to ensure hearing of the appeals and interim applications of the earliest. The decision of a Co-ordinate Bench in DBCWP No. 1891/2013 : Manglam Cement Ltd. v. The Superintendent, Central Excise Range-III, Kota & Ors., 2013 290 ELT 353 has been referred.
(3.) Having heard the learned counsel for the petitioner and having perused the material placed on record we are rather dismayed that despite a considered decision of this Court holding the questioned Circular as non est, the respondent-Superintendent, with impunity has chosen to issue such a demand notice with reference to the very same Circular.;