- (1.) The grievance of the petitioner is that an order has been made by the Chief Commissioner of Central Excise under a notification of March 21, 2014 on the basis of a proposal forwarded by the Durgapur Commissionerate without a copy of such proposal being made available to the petitioner or the allegations against the petitioner that may be contained in such proposal being disclosed to the petitioner.
(2.) It appears that a raid was conducted at the petitioner's manufacturing facility in Durgapur in September, 2015. According to the petitioner, on the visual estimation of the raiding authority substantial shortage of goods was discovered though an accurate verification of the stock was not conducted. Following such alleged visual joint stock verification report, a demand of Rs.1,50,05,658/ - on account of excise duty was claimed. The petitioner says that the petitioner has not objected to the payment of such excise duty, since the payment would be held to the credit of the petitioner and the same would be subject to an order of adjudication as to the shortage of goods.
(3.) The petitioner refers to a notice of November 30, 2015 issued by the office of the Chief Commissioner requiring the petitioner to show cause why appropriate steps would not be taken against the petitioner in terms of the notification of March 21, 2014.;