2017 (4) TMI 645

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....tition under Article 226 of the Constitution of India is directed against the Order-In-Original dated 28.12.2016 passed by the Assistant Commissioner, Central Excise, Customs & Service Tax, DivisionIII, SuratII (hereinafter referred to as the "adjudicating authority"), against one M/s.Roma Industries, Surat. (2) Mr. Masoom Shah, learned advocate for the petitioners has reiterated the grounds stat....

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.... undertaking given by Mr. Vikesh Mandviwala, who is not even a Director of M/s. Shaniyal D & P Mills Private Limited, it is likely that the respondents would seek to recover the dues of M/s. Roma Industries from the petitioners and hence, the petitioners are constrained to challenge the Order-In-Original. It was, accordingly, urged that the matter requires consideration. (3) As is evident from th....

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....fore this court nothing has been pointed out to establish that this case relates to any of the above referred circumstances. Under the circumstances, no case has been made out for exercise of powers under Article 226 of the Constitution of India. (4) Another notable aspect of the matter is that the impugned Order-In-Original has been passed against one M/s. Roma Industries and not against the pet....