SHIVAM ELECTRICAL INDUSTRIES Vs. UNION OF INDIA

JUDGEMENT

(1.) The petition is admitted for hearing. With consent of the learned counsel for the parties, the matter is heard finally.

(2.) In this petition, the petitioner inter alia seeks quashment of order dated 12-5-2014 passed by Deputy Commissioner, Customs and Central Excise Division, Srinagar and writ of mandamus directing the respondents not to initiate any recovery proceedings in pursuance of order dated 12-5-2014 passed by Deputy Commissioner, Customs and Central Excise Division, Srinagar.

(3.) Facts giving rise to the filing of this writ petition briefly stated are that the petitioner is a partnership firm which was engaged in the manufacture of DPC Aluminum wire, DPC Aluminum Strip, DCC Copper wire, DCC Copper Strip and ACSR Conductor falling under chapter subject [Heading] No. 4544, 60, 10 and 7604, 29, 10 of the Central Excise Act, 1985. The firm has its unit at Birpur Industrial Estate, Bari Brahmana, Jammu and was registered with the Central Excise Department. The petitioner was availing the benefit of Notification No. 56/2002-C.E., dated 14-11-2002 and commenced his production w.e.f. 26-3-2004. The petitioner availed the benefit of refund of excise duty by way of cash refund in DLA Account. The firm suffered losses, therefore, the factory was closed in the year 2010-11 and the registration with the Central Excise Department was surrendered on 20-2-201