Dhirubhai Naranbhai Patel, J. - (1.) THIS writ petition has been preferred for quashing and setting aside all four notices dated 9th May, 2012 which are at Annexure -2 series, out of which one issued to service recipient, another is to JUSCO, third to Axis Bank and 4th to Bank of Baroda mainly for the reason - that these notices were issued in pursuance of show cause notice passed by the Additional Commissioner, Central Excise, Jamshedpur signed on 29th July, 2011.
(2.) COUNSEL for the petitioner submitted that this show cause notice has been adjudicated upon by the Additional Commissioner and he passed an order on 30.07.2012 thereafter, the said order was challenged before the Commissioner (Appeals) (insisting for deposition of the amount) and therefore, the order was passed by the Commissioner (Appeals) to deposit the much higher amount and hence, the order passed by the Commissioner (Appeals) was challenged before the CESTAT and ultimately, passed an order dated 31st March, 2014 which was signed on 2/3rd April, 2014 and the order was passed to deposit only Rs. 8.36 lakhs instead of Rs. 49,90,780/ - and the matter was remanded for fresh decision to be taken by the Commissioner (Appeals). The Commissioner (Appeals) passed a fresh order and the matter was remanded to Additional Commissioner, Central Excise and Service Tax, Jamshedpur, who passed an order dated 20th November, 2014, which is at Annexure -6 to the memo of this petition which is in favour of this petitioner and the liability imposed upon this petitioner is to deposit Rs. 16,24,671/ - and the said amount has already been deposited with the respondents and therefore, the notice issued by the respondents which are at Annexure -2 series all dated 9th May, 2012 must be quashed and set aside and let a fresh notice be issued upon the respondents under Section 87 of the Finance Act, 1944.
(3.) COUNSEL for the respondents submitted that the order passed by the Additional Commissioner, Central Excise and Service Tax, Jamshedpur, dated 28th October, 2014 (Annexure -6) has been challenged by the respondents before the Commissioner (Appeals) as stated in para -3 of the counter affidavit filed by the respondents (at page -8) and therefore, at this stage, Annexure -2 series notice may not be quashed and set aside.;