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BHARGAV D. KARIA, D. N. RAY
FORD INDIA PVT. LTD. – Appellant
Versus
UNION OF INDIA – Respondent
JUDGMENT :
BHARGAV D. KARIA, J.
1. Heard learned advocate Mr. Anand Nainawati for the petitioner and learned advocate Mr. Nikunt K. Raval for the respondents.
2. Rule, returnable forthwith. Learned advocate Mr. Nikunt Raval waives service of notice of rule for and on behalf of the respondents.
3. Having regard to the controversy in narrow compass, with the consent of the learned advocates for the respective parties, the matters are taken up for hearing.
4. Both the petitions are raising common issue and hence, the same are disposed of by this common Judgment and Order.
5. The petitioner has prayed to quash and set aside the Orders-in-Appeal dated 19th February, 2019 passed by the Commissioner (Appeals), CGST & CE, Ahmedabad and the consequential Order-in-Original dated 29th April, 2021 passed by the Additional Commissioner, CGST & Central Excise, Ahemdabad-North and show-cause notice dated 15.10.2020 for giving effect to the Order-in- Appeal.
6. The brief facts of the case are as under.
6.1. The petitioner is engaged in business of manufacture and supply of passenger cars, parts, components and engines thereof. The petitioner also exports goods without payment of Integrated Goods and Servi
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