LAWS(JHAR)-2017-11-204

SHREE OM METALS LIMITED Vs. UNION OF INDIA

Decided On November 21, 2017
Shree Om Metals Limited Appellant
V/S
UNION OF INDIA Respondents

JUDGEMENT

(1.) This writ petition has been preferred by the petitioner challenging the show cause notice 05.11.2014 (Annexure 1), issued by the Joint Commissioner, Central Excise & Service Tax, Jamshedpur as well as the Order-in-Original bearing No. 04/Joint commr/2016 passed by the Joint Commissioner, Central Excise & Service Tax, Jamshedpur dated 18/19.02.2016 (Annexure 4), mainly on the ground that the show cause notice and Order-in-Original has been passed on presumption and surmises. Further the petitioner has also challenged the Order-in-Original dated 18/19.02.2016 before the Appellate Authority i.e. the Goods & Service Tax and Central Excise (Appeal) whereby the appeal filed by the petitioner has been dismissed confirming the demand raised by the Respondent No. 3 in Order-in-Original dated 18/09.02.2016. As per the petitioner, highest case of the department is that there is some possibilities of clandestine removal of M.S. Ingots, which is a final product of this petitioner.

(2.) Factual Matrix:

(3.) Arguments canvassed by the counsel for the petitioner: