ABHISHEK FASHIONS PVT. LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) MR . Jitendra Malkan, learned Counsel for the respondents waives service of rule.

(2.) BY this petition, under Article 226 of the Constitution of India, the petitioner prays that the forcible collection of 13 cheques on 15th April 2005 by the respondent from the petitioner be quashed and set aside. The petitioner further seeks direction against the respondent to return the dishonoured and unde -posited cheques as well as to refund Rs. 2,00,000/ - to the petitioner, which had been recovered in violation of provisions of Section 11A of the Central Excise Act, 1944 (the Act).

(3.) IT is averred in the petition that a summons dated 7th March 2005 was received by the petitioner, in relation to an inquiry against one M/s. Kashish Synthetics in relation to alleged evasion of Central Excise Duties in contravention of provisions of the Act and the Rules framed thereunder. Subsequently, further summons dated 17th March 2005 and 22nd March 2005 were issued against the petitioner, both pertaining to the inquiry against M/s. Kashish Synthetics. It is averred that another summons dated 12th April 2005 came to be issued against the petitioner in relation to inquiry against a firm namely M/s. Ruby Silk Mills, directing the petitioner No. 2 to remain present with documents on 15th April 2005.