JSW STEEL LIMITED Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) HEARD Mr. Satish Parasaran, learned counsel for the petitioner and Mr. V. Sundareswaran, learned Standing Counsel for the respondent.

(2.) THIS writ petition has been filed challenging the impugned Show Cause Notice dated 6.5.2014 issued by the respondent as well as the consequent Statement of Demand dated 1.5.2015 and quash the same as arbitrary, illegal and without jurisdiction. The petitioner company is a Public Limited Company and registered as per the Central Excise Act, 1944 and is engaged in the manufacture of iron and steel bars and rods, flats, rounds, coils, billets etc., and claims that it is the only integrated steel plant in the State of Tamil Nadu. The major raw materials of the manufacturing process of the petitioner are iron ore, limestone and coal.

(3.) THE learned counsel for the petitioner submitted that the show cause notice invoking section 11(A)(4) of the Central Excise Act, 1944 and consequential penal action read with Rule 25 of the Central Excise Rules, 2002 was issued to the petitioner. According to the learned counsel for the petitioner, there are not even a single justifiable reason for the purpose of issuing show cause notice, which is untenable, without jurisdiction and contrary to the principles of Excise law. Hence, he sought to quash the same.