Recovery of interest and penalty — The writ applicant no.1 is a 100% Export Oriented Undertaking. It challenged the legality and validity of the order passed by Addl. Comm. Of CGST and Central Excise issued for demand of duty, recovery of interest and imposition of penalty. The Writ Applicant NO.1 has been manufacturing goods from Oct., 2007 and was permitted to export by the office of the Development Commissioner and the Foreign Exchange Commissioner. Thus, the Additional Commissioner had no jurisdiction to proceed on the basis that the writ applicant had not obtained the necessary permission from the Development Commissioner top manufacture goods in question. Since the writ applicants have been able to make out a strong prima facie case, Interim relief granted. — Asahi Songwon Colors Ltd. Vs. Union of India [2019] 14 TAXLOK.COM 034 (Gujarat)