ORIENT POLES CHENNAI Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) Heard Mr.V.S. Manoj, learned counsel for the petitioner and Mr.M.Santhanaraman, learned Senior Central Government Standing Counsel appearing for the respondent.

(2.) This Writ Petition is filed challenging the proceedings of the respondent, vide Pre-deposit-cum-Appeal Order No.163 and 164/2013 (M-ST) (PD) dated 07.02.2013 issued under Section 35F Central Excise Act, 1944 read with Section 85 of the Finance Act, 1994 in A.No. 432 of 2011(M-ST) and 627/2012 (M-ST) and quash the same.

(3.) The case of the petitioner in a nut-shell is as follows:-