SHREE CEMENT LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) The above captioned writ petitions have been filed by the petitioner - Shree Cement Limited and its Officers, calling in question the enquiry and consequent recovery proceedings initiated by the respondent - Central Excise Department in relation to the CENVAT Credit of the duty paid on the capital goods purchased for its Power Plants.

(2.) The first writ petition being DB Civil Writ Petition No. 4487/2014 came to be filed by the petitioner Company with following prayers :-

(3.) As is evident from the pleadings and prayers reproduced above; the writ petition came to be filed essentially against the summons issued by the respondents. The Division Bench of this Court had issued notices of the writ petition albeit, without granting any interim protection.