(1.) This writ petition has been preferred challenging the show-cause notice dated 04.09.2014 (Annexure-1), issued by the Commissioner, Central Excise and Service Tax, Ranchi as well as the Order-in-Original passed by the Commissioner, Central Excise and Service Tax, Ranchi dated 19.01.2016 (Annexure-6), mainly on the ground that the show cause notice has been issued on presumption and surmises. The highest case of the department is that there is some possibilities of clandestine removal of the M.S. Ingot, which is a final product of this petitioner.
(2.) Factual matrix:
(3.) Arguments canvassed by the counsel for the petitioners: