SHREE BALAJI ENTERPRISES Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard the learned counsel for the parties for final disposal of the petition. The petitioners are facing proceedings for recovery and confiscation of goods and penalty issued by the adjudicating authority on March 25, 2013. The case of the Department is that the petitioners indulged in clandestine removal of goods without payment of duty. During the pendency of these proceedings, the Additional Commissioner of Excise passed an order dated July 17, 2013 and permitted provisional release of the goods seized under a panchnama dated September 27/28, 2012, namely:

(2.) Such provisional release was on the condition of executing full value bond along with 25% cash security.

(3.) The grievance raised in this petition is two fold. One aspect of the grievance is that though under order dated July 17, 2013, the authority permitted the provisional clearance of the finished goods, no such order is passed with respect to raw material. The second aspect of the grievance is that according to the petitioners, the recording of quantity of the goods, raw material as well as finished products in the panchnama dated September 27/28, 2012 was not accurate. Now that the petitioners wish to remove the goods on provisional clearance, it would not be possible for them to later on establish that the actual quantity of material in the premises was much less than what is recorded in the said panchnama. For such purpose, the petitioners request that the goods at the time of clearance be weighed and the weight thereof be recorded in presence of both the sides.