LAWS(GJH)-2013-12-149

RUSAPI CONTAINERS Vs. COMMISSIONER APPEALS

Decided On December 26, 2013
Rusapi Containers Appellant
V/S
COMMISSIONER APPEALS Respondents

JUDGEMENT

(1.) Leave to amend by joining the Assistant Commissioner, Customs, Central Excise & Service Tax, Division-II, Silvassa, as party respondent No. 2 is granted. By way of this petitioner under Article 226 of the Constitution of India, the petitioner has prayed for appropriate writ, order or direction quashing and setting aside the impugned order dated 08.05.2013 passed by the Commissioner (Appeals), Central Excise, Customs and Service Tax, Vapi in Old No. SRP/68/VAPI/2013-14 as well as to quash and set aside the order dated 31.03.2012 passed by the Assistant Commissioner, Customs, Central excise and Service Tax, Division II, Silvassa in OIO No. 88/AC/DEM/2011-12/Silvassa.

(2.) A show cause notice dated 02.03.2010 was issued by the Adjudicating Authority by which the petitioner was directed to show cause as to why:

(3.) That the Adjudicating Authority passed the OIO dated 31.03.2012 and passed the following order: