- (1.) Heard Sri Ravi Kant, learned Senior Advocate, assisted by Sri A.B. Sinha, Advocate, for petitioner and Sri Ashok Singh, Advocate appearing for respondents. This writ petition under Article 226 of the Constitution of India has been filed challenging various orders whereby petitioners have been summoned by Central Excise authorities for the purpose of enquiry by exercising powers under Section 14 of Central Excise Act, 1944 (hereinafter referred to as "Act, 1944"). It is contended that after receiving letters from excise authorities whatever documents were demanded, they were supplied by petitioners, still they have been required to appear before the authorities concerned to participate in the enquiry and this exercise of power summoning petitioners personally is patently arbitrary. Reliance is placed on a Division Bench judgment of this Court in Lalji Singh v. National Commission, 2014 4 ADJ 41 (DB).
(2.) The facts, as borne out from record, are that petitioner-Company is engaged in the business of fabrication, erection and installation of power sub-stations having been incorporated under Companies Act, 1956 (hereinafter referred to as "Act, 1956"). It had undertaken a job work of commissioning 765 KV sub-station at Unnao and appointed one M/s. Sakshi Trade Link Private Ltd., 81/B, Diamond Harbour Road, Ground Floor, Kolkata (West Bengal) (hereinafter referred to as "STL Company") as its approved representatives for erection of the said 765 KV sub-station at Unnao, which was a project of U.P. Power Transmission Corporation (hereinafter referred to as "UPPTC"). In other words, petitioner-Company outsourced the aforesaid work of installation of substation which it had got for execution from parent Company (i.e. UPPTC). It is said that M/s. STL Company was registered with Commissioner, Central Excise and Service Tax, Service Tax Division-I, 39, Kolkata, for the purpose of Service Tax having Service Tax Code AALCS3353CST001. Petitioner claimed to have deposited service tax with STL Company for which certificate was also issued by the said Company. The amount comes to Rs. 1,15,27,245/-. Petitioner-Company simultaneously claimed CENVAT credit for the aforesaid amount.
(3.) On 16.12.2013, petitioner received notice from Commissioner, Central Excise and Service Tax, Lucknow requiring certain information to be furnished by it which are as under: "i. The value and description of the service/goods received from M/s. Sakshi Trade Link Pvt. Ltd. by M/s. Kunj Power Projects. ii. Copy of the documents i.e. bill/invoices on which the services/goods were procured. iii. Details of CENVAT credit on input/input services/Capital goods availed on such documents. iv. Details of any cases booked against M/s. Kunj Power Project Private Ltd. for any transaction with M/s. Sakshi Trade-Link Pvt. Ltd. Kolkata.";