Excise Registration to manufacture stainless steel slabs, stainless steel CR plates/coils, Ferro Chrome, Ferro Manganese, Silico Manganese and Coke and has been issued with the certificate bearing Registration No.AABCJ1969MXM008 dated 06.11.2008 and subsequently migrated to the Goods and Services Tax Act bearing GSTIN21AABCJ1969MIZF. The ‘Molasses’ being a raw material for production of Chrome Briquette and the same is subsequently used as an input for manufacturing of Ferro Chrome, accordingly, license was issued by the Collector, Jajpur for possession of ‘Molasses’ for the purpose of industrial use, i.e., a binder for manufacture of Ferro Chrome Briquette on 30.03.2019. Pursuant to such licence, the petitioner company wanted to purchase ‘Molasses’ within the State and outside the State as raw materials for manufacture of Ferro Chrome Briquette, but opposite parties no.2 to 4 insisted to take provisional licence, NOC and transport pass for movement of ‘Molasses’ inside the State and opposite party no.4 also insisted to pay license fee, utilization fee, import fee, transport fee, transit pass fee, application fee, users fee etc. on ‘Molasses’ as per paragraphs-9 and 27 of Annexures-1 and 2 from year to year and for the years 2009-10 and 2019-20. Opposite party no.4, without any authority of law and without any rules, has collected the aforesaid fees from the petitionercompany. The petitioner company, being a law binding industry, paid the same. Such collection of fees in terms of paragraphs-9 and 27 of Annexures-1 and 2 is violative of Articles 19(g), 265, 301 and 304 of the Constitution of India.
