RAGHUPATI ISPAT Vs. UNION OF INDIA

JUDGEMENT

(1.) In both the writ petitions, the petitioners have assailed the original order passed by the Joint Commissioner, Central Excise, Raipur imposing the following excise duty, interest, penalty etc. against the petitioners:-

(2.) The writ petitions have been preferred without exhausting alternative remedy of appeal under Section 35-B of the Central Excise Act, 1944, therefore, the writ petitions were heard on the question of maintainability.

(3.) Facts of the case, as projected in the writ petitions, are that the petitioners are manufacturer of hot re-rolled and are holding central excise registration. The officers of Director General of Central Excise Intelligence (in short 'DGCEI'), Regional Unit Raipur searched the factory premises and the residence cum city office of the petitioners on 18.6.2013 and seized documents like invoice book, files containing loose papers, sale bills purchase, invoice, ER-1 returns, file containing computer print out under the Panchanama. Physical verification was conducted on which shortage of finished goods was found and thereafter statements of the petitioners in each of the petitions were recorded on 19.6.2013. Show cause notices were issued to the petitioners which could not be received, followed by other communications from the department on 8.12.2015 and 7.1.2016. The petitioners were also informed about the date of hearing of show cause notices on 22.12.2015 and 15.1.2016. The petitioners replied to these communications but denied to have received show cause notice, therefore, the respondents again supplied show cause notice and fixed the hearing on 10.2.2016. The petitioners prayed for extension of time which was granted by the department and the hearing was fixed on 4.3.2016 on which date the petitioners submitted their reply and also appeared for personal hearing. These facts are mentioned in para-8.4 to 8.11 of the writ petitions. Thus, receipt of show cause notice, filing of reply and personal hearing are not denied by the petitioners.