ORDER :

SONIA GOKANI, J.

1. The petitioners are before this Court challenging the ex-parte Order-in-Original dated 12.10.2020 passed by the Commissioner Central GST and Central Excise, Gandhinagar Commissionerate, Ahmedabad allegedly in gross violation of principles of natural justice without hearing the petitioner or its authorized representative.

2. The brief facts leading to the present petition are as follows:

2.1 The petitioner M/s Rajputana Stainless Limited, is a company incorporated under Companies Act. M/s Suraj Limited, for manufacture their final goods i.e. SS pipes, was purchasing their raw material from the petitioner company and the same are supplied by the petitioner under the cover of central excise invoices on payment of central excise duty. In the process of manufacturing, SS pipes, SS scrap is generated. The same is supplied by M/s Suraj Limited to the petitioner under the cover of central excises invoices on payment of duty.

2.2 It is the say of the petitioner that officers of the preventive wing of Central Excise Department carried out the search in the premises of M/s Suraj Limited and withdrew their record under the panchanama. The suspicion on the part of the pre