SAS IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION CIVIL APPELLATE JURISDICTION CIVIL APPELLATE JURISDICTION WRIT PETITION NO.7909 OF 2008 WRIT PETITION NO.7909 OF 2008 WRIT PETITION NO.7909 OF 2008 M/s.Padmavati Pulp & Paper Mills & Anr. ..Petitioners. V/s. The Commissioner of Central Excise & Ors. ..Respondents. Mr.Prakash Shah i/b. PDS Legal for petitioners. Mr.P.S.Jetly with Rohit Pardeshi for respondents. CORAM : SMT.RANJANA DESAI AND CORAM : SMT.RANJANA DESAI AND CORAM : SMT.RANJANA DESAI AND J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. DATED : 19TH JANUARY, 2009. DATED : 19TH JANUARY, 2009. DATED : 19TH JANUARY, 2009. P.C. :- P.C. :- P.C. :- 1. The petitioners are aggrieved by communications dated 20/6/08, 26/6/08, 22/7/08 and 15/9/08 wherein the excise authorities have sought to deny Modvat credit on the ground that no duty can be paid on exempted goods and amount paid on such goods cannot be treated as excise duty paid on those goods. 2. There is no dispute that there is no adjudication of the dispute and no hearing has been given to the petitioners. As regards communications which are challenged in the petition and which are more - = : 2 : = - particularly described in paragraph 23 (b) of the prayer clause, learned counsel for the respondents states that the respondents will adjudicate the issues involved therein upon the petitioners furnishing necessary information as called for in those communications. Learned counsel for the respondents state that appropriate procedure of adjudication will be followed. This statement is accepted. Pending the adjudication, we direct the respondents to accept the duty provisionally. Needless to say that the payment of provisional duty will be subject to the final outcome of the adjudication. 2. Petition is disposed of accordingly in the above terms with no order as to costs. (SMT.RANJANA DESAI, J.) (SMT.RANJANA DESAI, J.) (SMT.RANJANA DESAI, J.) (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.)