SUBHASH ENGINEER Vs. UNION OF INDIA & 1

JUDGEMENT

(1.) Petitioner has prayed for releasing the three machines of the petitioner seized by the department under panchnama dated 15.05.2017.

(2.) Brief facts are as under:

(3.) In response to the notice issued, respondent No.2 had filed a detailed affidavit primarily contending that there was enough prima facie evidence to believe that the petitioner was using such machinery for manufacturing activity without obtaining excise license. In the affidavit it is also contended that the investigation is going on and eventually upon conclusion of the investigation if case is found to be proceed further, show cause notice would be issued.