MANDOVI ISPAT PVT LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard Mr. V. M. Doiphode along with Mr. Sarvesh Kamat Malyeker, learned counsel for the Petitioner and Ms. Asha Desai, learned Senior Standing Counsel for the Respondent - Commissioner of Central GST.

(2.) Rule. Rule is made returnable forthwith with the consent and at the request of the learned counsel for the parties.

(3.) The challenge in this petition is to the order dated 27.02.2018 made by the Commissioner ( Appeals), Central GST and Customs, Goa. By the impugned order, the Commissioner ( Appeals ) has in fact upheld the order dated 18.08.2004 made by the Additional Commissioner, Customs & Central Excise, Panaji, confirming the demand made on the Petitioner and also requiring the Petitioner to pay the interest and penalty. The operative portion of the order dated 18.08.2004 reads thus :