IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 5TH JULY 2011 / 14TH ASHADHA 1933 WP(C).No. 13592 of 2011(Y) -------------------------------------- PETITIONER(S): ------------------------ SREE SAKTHI PAPER MILLS LIMITED, EDAYAR, MUPPATHADOM P.O., KOCHI - 683 110, REPRESENTED BY ITS AUTHORISED SIGNATORY SRI.V.VINODKUMAR, DEPUTY GENERAL MANAGER (COMMERCIAL). BY ADV. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.K.S.HARIHARAN NAIR RESPONDENT(S): ------------------------ 1. DY. COMMISSIONER OF CENTRAL EXCISE, ERNAKULAM - 1, CENTRAL EXCISE BHAVAN, KATHRIKKADAVU, KALOOR, KOCHI - 682 017. 2. COMMISSIONER OF CENTRAL EXCISE, CUSTOMS & SERVICE TAX (APPEALS), C.R.BUILDING, I.S.PRESS ROAD, KOCHI - 682 018. 3. THE ASSISTANT COMMISSIONER OF CENTRAL EXCISE, ERNAKULAM - 1, CENTRAL EXCISE BHAVAN, KATHRIKKADAVU, KALOOR, KOCHI - 682 017. 4. SUPERINTENDENT OF CENTRAL EXCISE, PARUR RANGE, P.M.A.BUILDING, 1ST FLOOR, BANK JN., ALUVA - 683 101. R1 TO R4 BY ADV. SRI.SAIBY JOSE KIDANGOOR THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05/07/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: tss W.P.(C) NO.13592/2011 APPENDIX PETITIONER'S EXHIBITS P1:- COPY OF THE ORDER DT. 20.10.2010 OF THE IST RESPONDENT. P2(a):- COPY OF THE ORDER DTD. 20.10.2010 OF THE IST RESPONDENT. P2(b):- COPY OF THE ORDER DTD. 1.11.2010 OF THE IST RESPONDENT. P3(a):- COPY OF THE APPEAL AGAINST EXT.P2(a). P3(b):- COPY OF THE APPEAL AGAINST EXT.P2(b). P4(a):- COPY OF THE PETITION FOR WAIVER OF PRE-DEPOSIT IN EXT.P3(a). P4(b):- COPY OF THE PETITION FOR WAIVER OF PRE-DEPOSIT IN EXT.P3(b). P5:- COPY OF THE SHOW CAUSE NOTICE DTD. 18.4.2011 ISSUED BY THE IST RESPONDENT. P6:- COPY OF THE SHOW CAUSE NOTICE DTD. 18.4.2011 ISSUED BY THE 3RD RESPONDENT. P7:- COPY OF THE SHOW CAUSE NOTICE DTD. 8.4.2011 ISSUED BY THE 4TH RESPONDENT. RESPONDENT'S EXHIBITS NIL:- TRUE COPY P.A.TO JUDGE tss S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No. 13592 OF 2011 ---------------------------------------------- Dated this the 5th day of July, 2011 JUDGMENT The petitioner is challenging Exts.P5, P6 and P7 show cause notices regarding CENVAT credit availed of by the petitioner. According to the petitioner, there is no point in replying to the show cause notices, insofar as the issue is pending in appeal against Exts.P2 (a) and P2(b) orders of the Commissioner and in the statement filed by the respondents it has been specifically stated that, in view of Exts.P2 (a) and P2(b)orders, the petitioner's contention against final orders therein would not be considered. 2. I am of opinion that insofar as Exts.P5, P6 and P7 are show cause notices, the petitioner has to first file objections and against the orders to be passed, the petitioner has to seek appellate remedy. However, while dismissing the writ petition, I direct the officers, who have issued the show cause notices, to consider the contentions of the petitioner in their reply to the show cause notices on merits in accordance with law. S. SIRI JAGAN, JUDGE acd