JUDGMENT :

The instant writ petition has been filed challenging the notice of demand dated 02.08.2008 as well as the notice of demand dated 27.01.2017 issued by the respondent No.5.

2. The relevant facts of the instant case are that the petitioner who is engaged in the business of manufacture and sale of cement procures a commodity by the name of fly ash from various sources which is an essential material for manufacturing cement. The instant writ petition pertains to the consignment of fly ash booked from Kahalgaon to Bokajan Railway Station vide RR No. C147943 dated 21.02.2007. The said Railway Receipt has been enclosed as Anenxure-1 to the writ petition. A perusal of the said Railway Receipt reveals that the weight as declared by the petitioner was 2482.90 tones and an amount of Rs.23,89,403/- was paid as the charges. Further to that, it is also seen from the said Annexure-1 that there was a remark “said to contain 80125 dry fly ash as per forwarding note”. The said consignment upon reaching the Bokajan Railway Station, the Railway Authorities on 24.02.2007 permitted the petitioner to unload the said consignment of fly ash which related to the Railway Receipt No. C147943 without e