KHANBHAI ESOOFBHAI Vs. UNION OF INDIA

JUDGEMENT

(1.) RULE . Ms. Dharmishta Raval, learned senior standing counsel for the Central Government waives service of Rule for the respondents. In the facts and circumstances of the case, the petition is taken up for final disposal today.

(2.) WHAT is challenged in this petition under Article 226 of the Constitution is the communication dated 8 -1 -2004 (Annexure 'L') from the Superintendent, Central Excise, AR -1, SBY -Alang and the endorsement below the same addressed to the petitioner calling upon the petitioner to make payment of the outstanding Government dues arising from the Order -in -Original No. BVR/764 to 807/97, dated 24 -12 -1997/5 -1 -1998.

(3.) IT appears that the above numbered order -in -original was passed pursuant to the 44 show cause notices including the show cause notice issued against the present petitioner No. 1 (hereinafter referred to as 'the petitioners'). The petitioners, however, did not appear in response to the show cause notice nor did they file any reply. It appears that in case of many other parties also, they did not appear in response to the show cause notice. Ultimately, the Assistant Commissioner, Bhavnagar passed the order confirming the demand of the respective amounts as mentioned in the show cause notice/s. It appears that the petitioners challenged the said order in an appeal which came to be dismissed as time barred with the result that the appellate authority had no occasion to go into the merits of the petitioners' challenge to the above order. The petitioners, therefore, filed Special Civil Application No. 11968 of 2002. In the said petition, affidavit in reply dated 22 -1 -2003 came to be filed by Mr. Satish Rajaram Vichare, Assistant Commissioner, Central Excise, Bhavnagar making, inter alia, the following statements regarding merits of the controversy between the parties : -