LAWS(JHAR)-2017-1-76

M/S NANAK ISPAT (P) LTD., A PRIVATE LIMITED COMPANY DULY INCORPORATED UNDER THE PROVISIONS OF THE COMPANIES ACT, 1956, HAVING ITS OFFICE AND WORKS AT NS Vs. UNION OF INDIA, THROUGH THE COMMISSIONER OF CENTRAL EXCISE & SERVICE TAX, 143, NEW BARADWARI, SAKCHI, JAMSHEDPUR, DISTRICT

Decided On January 11, 2017
M/S Nanak Ispat (P) Ltd., A Private Limited Company Duly Incorporated Under The Provisions Of The Companies Act, 1956, Having Its Office And Works At Ns Appellant
V/S
Union Of India, Through The Commissioner Of Central Excise And Service Tax, 143, New Baradwari, Sakchi, Jamshedpur, District Respondents

JUDGEMENT

(1.) This writ petition has been preferred challenging the Order-in-Original No. 02-03/Addl. Commr./2008 dated 29th Feb., 2008 passed by the Additional Commissioner, Central Excise and Service Tax, Jamshedpur (Annexure-1), mainly on the ground that issuance of the show cause notice and Order-in-Original has been passed on presumptions 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 petitioner: