(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: