INDIRA METAL INDUSTRIES Vs. CHAIRMAN

JUDGEMENT

(1.) Heard Mr.C.Ramesh, learned counsel for the petitioner and Mr.G.Vasudevan, learned counsel for the respondents.

(2.) The petitioner calls in question the order of the second respondent in its impugned letter No.EE/O&M/TPT/AS.I/F Theft/D.No.1415/2011, dated 25.10.2011 seeking to quash the same and for a consequential direction to the respondents to give the petitioner the benefit of waiver of the belated payment of surcharge as found in Memo No.45/CFC/GL/DFC/R/AO/HT/2008, dated 27.3.2008 and recommended by the third respondent in letter No.SC/CEDC/N/AEE/GL/F Violation/D.2282, dated 22.12.2009.

(3.) The case of the petitioner is as follows: