ARUN SMELTERS PVT LTD Vs. CESTAT

JUDGEMENT

(1.) Challenging the order passed by the first respondent in final order No. 1104/2004 dated 28-12-2004, this petitioner has brought forth this writ petition, seeking to issue a writ of certiorarified mandamus .

(2.) Affidavit filed in support of the writ petition is perused. The Court heard the learned counsel appearing on either side.

(3.) From the submissions made by the learned counsel appearing on either side and the averments made in the affidavit, it could be seen that the petitioner-Company was incorporated under the provisions of the Indian Companies Act and its factory is located at SIPCOT Industrial Complex, Gummidipoondi and the petitioner has been manufacturing M.S. Ingots falling under Chaper Subheading 7204.10 of Central Excise Tariff Act. It is not in dispute that the petitioner possessed a valid Central Excise Registration Certificate. M/s. Arun Vyapar Udyog Ltd. situated adjacent to the petitioner's factory premises also manufacture CTD bars, MA angles etc. as manufactured by the petitioner.