JUDGMENT :

UJJAL BHUYAN, J.

1. Heard Mr. Prakash Shah, learned counsel for the petitioner and Mr. Pradeep S. Jetly, learned senior counsel for the respondents.

2. By filing this petition under Article 226 of the Constitution of India, petitioner seeks quashing of show cause-cum-demand notice dated 26.05.2020 issued by the Commissioner of Central Goods and Services Tax and Central Excise, Audit-Thane i.e. respondent No. 2.

3. Case of the petitioner is that it is a company registered under the Companies Act, 1956 and is engaged in the business of manufacturing of excisable goods, such as, safety razors, blades and shaving system as well as cold rolled stainless steel strips falling under Chapters 82 and 72 of the Central Excise Tariff Act, 1985 (briefly “the 1985 Act” hereinafter). It is stated that petitioner has its factories at Wagle Industrial Estate, Thane-400604; Pritesh Complex, Dapoda Road, Bhiwandi; Thane Nasik Highway, Bhiwandi; and also at Hyderabad. Apart from such factories petitioner has depots and clearing and forwarding (C&F) agents at various locations across India.

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