STERLITE INDUSTRIES (INDIA) LTD ; SESA STERLITE LIMITED Vs. CENTRAL BOARD OF EXCISE & CUSTOMS; CHIEF COMMISSIONER OF CUSTOMS & CENTRAL EXCISE; COMMISSIONER OF CENTRAL EXCISE; ASSISTANT COMMISSIONER OF CENTRAL EXCISE; SUPERINTENDENT OF CENTRAL EXCISE; COMMISSIONER OF CUSTOMS UNION OF INDIA; ADDITIONAL DIRECTOR GENE

JUDGEMENT

(1.) Since the parties and issues involved are one and the same, the present writ appeal and writ petition are heard together and disposed by this common judgment.

(2.) The Commissioner of Customs (Tuticorin) vide proceedings C.No.VIII/48/61/2013-SIIB dated 13.01.2015 alleged misuse of advance licence/advance authorisation scheme by M/s.Sterlite Industries India Ltd. (hereinafter referred to as 'the company'), the petitioner in W.P.(MD) No.626 of 2015 between the period February 2005 and May 2010 and consequent evasion of customs duty of Rs.399,60,57,592/- and issued show cause notice to the following effect:

(3.) The company imports Copper Concentrate and converts the same into Copper Anodes at its factory at Tuticorin. The Copper Anodes are dispatched to another unit of the Company at Chinchpada and Silvassa on job work basis for conversion into Copper Cathodes, rods, etc. Permission under Rule 4 (6) of the CENVAT Credit Rules, 2004, entitles the company to CENVAT Credit. One of the conditions for availment thereof was that job work challans was to be received by the parent unit from the job work unit within 180 days and should be produced before the jurisdictional Range Office once in a fortnight. Alleging failure on the part of the company, the Assistant Commissioner of Central Excise, Tuticorin/fourth respondent passed an ex parte order dated 08.06.2010 demanding reversal of CENVAT credit of Rs.315,91,42,459/-. The fourth respondent, addressed a letter dated 09.06.2010 to the Assistant Commissioner of Central Excise, Division III, Silvassa, on the basis of the order dated 08.06.2010 and called for reports from various divisions under his jurisdiction on action taken against the company and directed submission of report to the Chief Commissioner, Central Excise, Coimbatore/second respondent. The Superintendent of Central Excise, Tuticorin/sixth respondent issued summons in C.No.IV/06/02/2010-DPU dated 26.07.2010 calling for appearance of the company officials. Having challenged the communication dated 08.06.2010 and 09.06.2010 in W.P.(MD) Nos.8123 and 8135 of 2010, the Company moved W.P.(MD) No.9744 of 2010 seeking issuance of a writ of mandamus directing the first respondent to appoint 'proper officers' of customs to investigate and examine issues, if any, not arising or connected to orders passed by the fourth respondent dated 08.06.2010 and 09.06.2010 inasmuch as respondents 3 to 6 lack jurisdiction to enquire into the alleged offences under the Customs Act, 1962 and the Foreign Trade Regulation Act, 1994 read with the EXIM policy and in any way have disqualified themselves to enquire any further into the matter in view of the personal bias and malice in fact and law which stands reflected in the arbitrary and high-handed manner in which the present proceedings have been conducted so far in willful disobedience of the order of this Court. The summons dated 26.07.2010 was challenged in W.P.(MD) No.9745 of 2010. Under common orders in W.P.(MD) Nos.9744 and 9745 of 2010 dated 29.04.2011, a learned single Judge of this Court dismissed both writ petitions. W.A.(MD)No.705 of 2011 is preferred against the finding in W.P.(MD) No.9744 of 2010 while W.A.No.704 of 2011 was preferred against the finding in W.P.(MD) No.9745 of 2010. Both Mr.C.Natarajan, learned senior counsel for petitioner and Mr.A.R.L.Sundaresan, learned senior counsel for appellant, stated that W.A.(MD)No.704 of 2011 has become infructuous.