JUDGMENT

1. This intra-Court appeal filed by writ petitioner is directed against the order dated 9th March, 2017 in WP No. 5757 (W) of 2017. The said writ petition was filed challenging an order-in-original dated 29.11.2016 passed by the Commissioner, Central Excise and Service Tax, Siliguri Commissionerate, the second respondent in this appeal. The facts leading to the filing of the writ petition could be summarized as follows.

2. The second respondent issued show cause-cum-demand notice dated 11th March, 2016 alleging that the appellant has contravened the provisions of Sections 2(f) and 3 of the Central Excise Act, 1944 (the Act) read with Rules 4, 6, 8, 10 and 12 of the Central Excise Rules, 2002 (the Rules) inasmuch as they have clandestinely manufactured and cleared 'Special Boiling Point Spirit' classifiable under Central Excise Tariff Sub-heading 2710.1213 commercially known as 'EPC solvent' during the period from 2011-12 to 2015-16 (up to October, 2015) without payment of Central Excise Duty as leviable thereon amounting to Rs. 24,87,18,605.00/- including cess. Further, it was stated that the aforementioned goods have been cleared without payment of Central Excise Duty hence