ORDER :

SONIA GOKANI, J.

1. The petitioners are before this Court challenging the ex-parte Order-in-Original No. AHM-EXCUS-003-COM-027- 28.02.2021 dated 04.09.2020 passed by the Commissioner Central GST and Central Excise, Gandhinagar Commissionerate, Ahmedabad allegedly in gross violation of principles of natural justice without hearing the petitioners or its authorized representatives.

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

2.1 One of the petitioners - M/s Gyscoal Limited, is a company incorporated under Companies Act., for manufacture their final goods i.e. products of stainless Steel falling under Ch. 72 of CETA, the other petitioner i.e. Viral Shah is the Director of Gyscoal Ltd, Mr. Prakashsingh Solanki is the employee of Gyscoal Limited and Rest Petitioners i.e. Tvisha, Magna Vision and Superfine are the suppliers of raw material to the Gyscoal Ltd.

2.2 As averred by the petitioner - Gyscoal Ltd that, the officers of the Central Excise Department carried out the search in the premises of M/s. Gyscoal Limited and withdrew their record under the panchanama. As regards other petitioners, their statements are recorded. The suspicion on the part of the Exci