Page 124 - ELT_15th June 2020_VOL 372_Part 6th

802 EXCISE LAW TIMES [ Vol. 372

ferred challenging the show cause notice dated 7-2-2014 (Annexure-1), issued by
the Commissioner, Central Excise and Service Tax, Jamshedpur as well as the
Order-in-Original No. 12/Commr/2015 passed by the Commissioner, Central
Excise and Service Tax, Jamshedpur dated 27-2-2015/13-3-2015 (Annexure-3),
mainly on the ground that the show cause notice and Order-in-Original has been
passed on presumption and surmises. The highest case of the department is that
there is some possibilities of clandestine removal of the M.S. Ingots, which is a
final product of this petitioner.
2. Factual matrix :
• This writ petitioner is manufacturing M.S. Ingots since long.
• Show cause notice dated 7-2-2014 was given by the Commissioner,
Central Excise and Service Tax, Jamshedpur for the period running
from January, 2009 to September, 2013.
• Personal hearing in the case was held on 29-10-2014, 3-12-2014 and
22-12-2014.
• Thereafter, the Order-in-Original was passed by the Commissioner,
Central Excise and Service Tax, Jamshedpur on 27-2-2015/13-2-2015
(Annexure-3).
• The petitioner had earlier filed an Appeal before the Learned
CESTAT, Kolkata which was subsequently dismissed vide order
dated 6-1-2016.
• The petitioner further filed Tax Appeal being T.A. No. 24 of 2016 be-
fore this Hon’ble Court primarily challenging the order passed by
the Learned CESTAT, Kolkata which was withdrawn.
• Being aggrieved and dissatisfied by the show cause notice as well as
by the Order-in-Original, the present writ petition has been pre-
ferred.
3. Arguments canvassed by the Counsel for the petitioner :
• Counsel appearing for the petitioner submitted that there is gross
violation of principle of natural justice. The documents, which are
referred to and relied upon, in the show cause notice like :
(a) Nucleus Group report; though were demanded, but, never
supplied.
(b) The All India Induction Furnace Association report, though
they were never supplied.
• The whole show cause notice is issued upon presumptions and
surmises about unaccounted manufacturing of M.S. Ingots and
clandestine removal of the final product and nothing has been
proved by the respondents. Only on the basis of presumptions, the
show cause notice has been decided. The consumption of electricity
pattern, which is referred in the show cause notice as well as in the
Order-in-Original, is absolutely baseless. It is submitted by the
Counsel for the petitioner that looking to Annexure-F, as referred in
para 5 of the show cause notice, reveals the electricity consumption
per M.T., which is absolutely in consonance with the report given
by the Joint Plant Commissioner constituted by the Ministry of Steel,
Government of India and as per this report, the consumption can be
1800 KWH/T (as referred in paragraph No. 20 of a decision report-
ed in 2009 (237) E.L.T. 674 (Tri.) in the case of R.A. Casting (Private)
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