2013 (4) TMI 275

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....angi. JUDGMENT AND ORDER (ORAL) In this proceeding, the writ petitioner has sought for the following relief: "It is, therefore, prayed that your Lordship may be pleased to admit this petition and issue a Rule calling upon the respondents to show cause as to why the impugned order under C.No.V-CH-44/1/ADJ/2010/29-33 dated 03.01.2012 issued by the Additional Commissioner (P&V) in the office....

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....ivate limited company duly incorporated under the Companies Act, 1956 with its registered Office 4th Mile Kohima Road, Dimapur in the State of Nagaland. The petitioners No.2 to 4 are the office bearer of the aforesaid company. On 19.11.1986 the writ petitioner No.1 obtained provisional license to produce plywood of different qualities and characters. 3. After getting such license it is started ....

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....f excise duty from the concerned authority to the tune of Rs. 24,02,418/-. 5. Subsequently, the Joint Commissioner (P&V) Office of the Central of Excise, Shillong conducted an enquiry and came to the conclusion that the writ petitioner claimed refund of excise duty on bogus and forged documents and as such, the company needs to refund the excise duty to the tune of Rs. 24,02,418/-. Such conduct....

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....he prayers aforesaid. 7. I have heard the learned counsel for the writ petitioner as well as the learned counsel who represents the respondents No. 1-3 herein this proceeding. 8. The learned counsel for the respondent has submitted that under the relevant statue, the Central Excise Act, 1944, being that statue there is provision in the form of Section 35 of the Act which provides adequate an....