JVS FOOD PVT. LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) By way of this petition, the petitioner has prayed for following relief:-

(2.) Counsel for the petitioner has contended that show cause notice was issued. The petitioner made representation for supply of the documents which sought to be relied by the department but the same was accepted in spite of decision of this Court in PGO Processors Private Ltd. v. Commissioner, C. Ex.2000 (122) E.L.T. 26 (Raj.) and decision of Supreme Court in Kothari Filaments v. Commissioner of Customs (Port), Kolkata2009 (233) E.L.T. 289 (S.C.) wherein it has been observed as under:-

(3.) He also relied upon the decision of this Court in M/s. Patron Detective and Security Service (D.B. Central/Excise Appeal No. 5/2014) decided on 11-10-2017 [2018 (8) G.S.T.L. 133 (Raj.)] wherein it has been held as under:-