ASHIRWAD INDUSTRIES Vs. UNION OF INDIA

JUDGEMENT

(1.) Petitioner a partnership firm has challenged the order dtd. 19/1/2022 passed by Commissioner, CGST and Central Excise, Jabalpur, order dtd. 31/1/2023 passed by the Joint Commissioner (Appeals), CGST and Central Excise, Bhopal, order dtd. 13/12/2023 passed by Superintendent, CGST and Central Excise, Rewa and order dtd. 4/7/2024 issued by the Assistant Commissioner, Central Goods and Service Tax and Central Excise, Rewa Division, Rewa, in the present petition.

(2.) With the consent of the parties, final arguments were heard for the purpose of final disposal of the petition.

(3.) From the pleadings of the parties and documents available on record, the following facts reveal in the case:-