RESHMI METALIKS LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) THIS Mandamus Appeal is directed against the judgment and/or order passed by a lea Single Judge of this Court on 29th September, 2014 in W.P No.14656(W) of 2011, at the ins of the writ petitioner/appellant herein.

(2.) LET us now consider the merit of this present appeal in the facts of the instant case. appellant No.1 carries on business of manufacture and sale of iron ore related products. Iusual course of its business the said appellant transports iron ore through railway wagons. railways have fixed different tariffs for carriage of different goods. For carriage of iron ore, hi tariff i.e., Class 180 is charged when iron ore is transported for domestic consumption b consignee. However, in respect of iron ore which is meant for non -domestic consumption sa example for export, the railways imposed an additional Distance Based Charge in additi Class 180 tariff. The appellant has availed of railway services from time to time for carria iron ore from Odisha and Jharkhand to West Bengal through wagons by paying tariff at th as mentioned in Class 180.

(3.) ON 16th August, 2011 the railways issued a demand notice followed by demand -cumcause notice by corrigendum dated 8th August, 2011, inter alia, alleging that the appellan availed of railway services by paying concessional tariff at Class 180 by declaring that the iro transported by the appellant was meant for domestic consumption but in fact the appellan exported iron ore without utilizing the same for its domestic consumption. By the said dem cum -show cause notice, the railways claimed a sum of Rs.1,32,00,01,758/ - towards ev freight charges and a further sum of Rs.5,28,00,07,032.00 towards penalty and additionally railway services were suspended. The said demand -cum -show cause notice dated 16th Au 2011 is under challenge in the writ petition. Affidavits were exchanged between the parties i said proceeding. In the said proceeding the following issues were raised: -