ADHUNIK POWER TRANSMISSION LIMITED Vs. UNION OF INDIA, THROUGH COMMISSIONER, CENTRAL EXCISE AND SERVICE TAX

JUDGEMENT

(1.) This Writ Petition has been preferred challenging the Order-in-Original passed by the Assistant Commissioner, Central Excise and Service Tax, Division- III, Jamshedpur dated 29th January, 2010 (Annexure-2 to the memo of the writ petition) mainly on the ground that no adequate opportunity of being heard was given to the petitioner and there is violation of Article 14 of the Constitution of India and, hence, the Order-in-Original passed by the Assistant Commissioner, Central Excise and Service Tax, , Division-III, Jamshedpur is under challenge in this Writ Petition.

(2.) Having heard learned counsels for both the sides and looking to the facts and circumstances of the case, it appears that this petitioner is manufacturer of Black Steel Tubes, Galvanized Steel Tubes, nuts and bolts. The goods were manufactured by the petitioner and, hence, the petitioner was liable to make the payment of excise duty at ad valorem basis. The goods were removed from the factory premises.

(3.) There was a dispute about the total cost of the goods. Thus, on the basis of valuation arrived at by the respondents, the excise duty was required to be paid by the petitioner, which was not paid and, hence, after giving showcause notice, Order-in-Original was passed by the Assistant Commissioner, Central Excise and Service Tax, Division-III, Jamshedpur on 29th January, 2010 (Annexure-2 to the memo of the writ petition).