JUDGMENT

S. Muralidhar, C. J. - The challenge in this writ petition by M/s. Maxcare Laboratories Ltd. (MLL) is to a show cause notice dated 29th March, 2000 (Annexure-1) issued by the Commissioner, Central Excise and Customs, Bhubaneswar-I (Opposite Party No.2) as well as a further notice dated 28th December, 2017 (Annexure-3) issued by the Superintendent (ADJN), CGST, Central Excise and Customs, Bhubaneswar (Opposite Party No.3) and a notice dated 9 th January, 2018 (Annexure-5) issued by the said officer.

2. The background facts are that the Petitioner is a company carrying on business of manufacturing of perfumed hair oil and red tooth powder having its plant at Mancheswar Industrial Estate, Bhubaneswar. It is stated that the plant has been closed since long and the Petitioner has no business operation in the State of Odisha.

3. The first impugned show cause notice (SCN) was issued by the Commissioner, Central Excise and Customs (Opposite Party No.2) proposing a demand of excise duty in the sum of Rs.75,65,511/- invoking the extended period of limitation in terms of the proviso to Section 11A(1) of the Central Excise Act, 1944 ('CE Act') and Rules 9 (2) of the Central Excise Rules,