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348 EXCISE LAW TIMES [ Vol. 372

der No. MUN-CUSM-000-COM-030-16-17 issued by respondent No. 2 confirm-
ing duty with interest and imposing penalty, with the following prayers :-
(a) Your Lordships be pleased to issue a writ of mandamus or in the na-
ture of mandamus quashing and setting aside the order passed by
the Respondent No. 2 bearing No. MUN-CUSTM-)))-COM- 030-
2016-17, dated 31-3-2017 issued on 5-4-2017.
(b) Your Lordships be pleased to issue a writ of Prohibition or in the
nature of Prohibition thereby completely and permanently prohibit-
ing Respondent No. 2 & its subordinate officers from taking any ac-
tion against the petitioner, for disturbing the benefits allowed, in
view of Order-In-Original No. MUN-CUSM-000-COM-030-16-17,
dated 31-3-2017 issued on 5-4-2017.
(c) Pending admission, hearing and final disposal of the petition Your
Lordships be pleased to stay further proceedings pursuant to the
Order No. MUN-CUSM-000-COM-030-16-17, dated 31-3-2017 is-
sued on 5-4-2017 by the Respondents including therein the stay of
recovery of duty confirmed and the penalty imposed.
(d) Such other and further reliefs as deemed just and expedient be
granted.
4. Brief facts of the present case are as under :-
4.1 The petitioner No. 1 is engaged in manufacturing of brass
rods/hollow rods etc. classified under Chapter 74 of the Schedule to the Central
Excise Tariff Act and is under the control of Superintendent of Central Excise,
Jamnagar. That the petitioner is regularly exporting its final product as also sup-
plying to 100% EOU (Export Oriented Unit) by following the procedure pre-
scribed under the law. That during the period from May, 2010 to January, 2013,
the petitioner-company supplied material to 100% EOU under the law against
the application made for Advance Authorization with payment of duty and
without Form CT-3 certificate. That on completion of such deemed export and
receipt of Export Obligation Discharged Certificate, a request was made to issue
Advance Authorization with the office of Joint Director General of Foreign
Trade.
4.2 That on receipt of such authorization, the petitioner-company im-
ported material during the period from February, 2011 to August, 2013 without
payment of duty against such authorization, by claiming an exemption under
Notification No. 96/2009 which was duly accounted for and utilized in manufac-
turing of final product and the same was cleared with payment of duty in do-
mestic market in terms of para 4.1.5 of the Foreign Trade Policy. It is alleged that
at the time of import, a copy of Advance Authorization was produced before the
Customs Authority and had claimed benefit of Notification No. 96/2009-Cus.
and No. 98/2009-Cus.
4.3 That the petitioner-company has supplied some material with pay-
ment of duty, over and above, the material supplied against CT-3 certificate to
M/s. Apple International (100% EOU), Jamnagar, M/s. Jakap Metind Pvt. Ltd.
(100% EOU), Jamnagar, M/s. Shriji Krupa Export (100% EOU), Surendranagar
and M/s. Srijan Exports (100% EOU), Chandigardh during the period from May,
2010 to January, 2013. It is further alleged that the petitioner-company had pre-
pared Form ARE-3 at the time of removal of duty paid goods to the said 100%
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