LAWS(JHAR)-2016-8-112

M/S. OM SHANTI STEEL & CASTINGS PVT. LTD., HAVING ITS INDUSTRIAL UNIT AT Vs. UNION OF INDIA THROUGH THE CHIEF COMMISSIONER, CENTRAL EXCISE AND SERVICE TAX (BIHAR & JHARKHAND), HAVING HIS OFFICE AT

Decided On August 31, 2016
M/S. Om Shanti Steel And Castings Pvt. Ltd., Having Its Industrial Unit At Appellant
V/S
Union Of India Through The Chief Commissioner, Central Excise And Service Tax (Bihar And Jharkhand), Having His Office At Respondents

JUDGEMENT

(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: