JUDGMENT :

Deepak Roshan, J.

Heard learned counsel for the parties.

2. The instant writ application has been preferred by the petitioner for following reliefs:-

(i) For issuance of an appropriate Writ(s), Order(s), and/or direction(s) having the effect of directing Respondent No.1 to forthwith accept the certificates filed along-with the Application dated 07.06.2021 (Annexure-7) in compliance of condition no.5 mentioned under Exemption Notification No. 12/2012-Central Excise dated 17.03.2012(Annexure-1) and accordingly allow the exemption;

(ii) For issuance of an appropriate Writ(s), Order(s), and/or direction(s) declaring that no excise duty is payable on the Food Items manufactured by the petitioner as all the pre-requisite stipulated under Notification No. 12/2012-Central Excise dated 17.03.2012 (Annexure-1) stands fulfilled and accordingly, permanently restrain the Respondent-department from giving effect, in any manner, to Impugned Order-in-Original dated 12.04.2021 (Annexure-6/1). OR

(iii) For issuance of an appropriate Writ(s), Order(s), and/or direction(s) declaring that the very assumption of jurisdiction by the Respondent No.3 to issue Impugned SCN dated 24.07.2019 (Annexure-3) and act of Respondent No.2 of continuing proceedings thereto and passing of Impugned Order dated 12.04.2021 (Annexure-6/1) is bad in law, arbitrary and void-ab- initio and hence, the entire proceedings are a nullity and accordingly quash the Impugned Order dated 12.04.2021 (Annexure-6/1); (iv) For issuance of an appropriate Writ (s), Order (s), and/or direction(s) as Your Lordships may deem fit and proper in the facts and circumstances of this case in the interest of justice;

(v) For quashing and setting aside the purported letter contained in F.No.V (30) 04/Misc./Tech/BOK-II/2020-21/523 dated 22.06.2021 (Annexure-12) issued by the Deputy Commissioner, CGST & C. EX, Division-II, Bokaro, which was signed by the Deputy Commissioner on 22.06.2021, seal of the Department was made on 30.07.2021 and served upon the representative of the petitioner on 03.08.2021 at 3.00 PM, inter alia, denying the request of the petitioner for extension of time for submission of certificates of exemption made vide letter dated 07.06.2021 (Annexure-7 of the writ petition) as the said letter dated 22.06.2021 has been issued in complete violation of the Circular No. 128/47/2019-GST dated 23.12.2019 (Annexure 13) issued by the Commissioner (GST-Inv.), CBIC, Ministry of Finance, which provides for quoting of Document Identification Number (DIN) in every communication issued by the officers of the Department.

3. The brief facts of the case is that the petitioner entered into an agreement with the Department of Social Welfare, Women & Child Development, State of Jharkhand, Ranchi for supply of Supplementary Nutrition Food namely Fortified Nutro Upma and Fortified Panjiri (hereinafter referred to as the ‘Food Items’) under the Integrated Child Development Services Scheme. The condition under the said agreement was that the successful bidder shall be under obligation to install manufacturing plant in the State of Jharkhand, within a period of 6 months from the date of execution of the Agreement. Hence, as per the terms & conditions of the agreement, the petitioner manufactured and supplied the Food Items in the State of Jharkhand from its manufacturing unit in Kota, Rajasthan. Thereafter, a plant was erected at Bokaro, which came into existence on 20.12.2014. Therefore, the supplies from the said plant were commenced from January, 2015 onwards.

The Food Items manufactured by the petitioner were exempted from excise duty vide Notification No. 12/2012-Central Excise dated 17.03.2012, issued in exercise of powers conferred by Section 5A(1) of the Central Excise Act, 1944 (hereinafter referred to as the ‘Act’) by the Government of India. As per the said Notification, food preparations put up in unit containers and intended for free distribution to economically weaker sections of society