JAYABHARATHI MATCH WORKS Vs. GOVERNMENT OF INDIA

JUDGEMENT

(1.) THE above Writ Petition has been filed for a writ ofCertiorarito Call for and quash the records of the first respondent on his file C. No. V/38/15/9/23 CX. Adj. II, of the second respondent on his file order No. 103/81 and of the third respondent on his file order No. 136 of 1984 and quash the orders of the first respondent dated 10-10-1973 as confirmed by the second respondent by his order dated 11-6-1981 and as further confirmed by the third respondent by order dated 2-4-1984.

(2.) HAVING regard to the nature of the disposal the writ petition deserves, it is unnecessary for me to deal with the merits of the matter at length. The petitioner is a manufacturer of matches at Gudiyatham. Under the proceedings of the Collector of Central Excise, Madras, dated 10-10-1973, the petitioner was imposed a penalty of Rs. 5, 000/- for the alleged offence and violation of Rule 52A on the finding that the offence committed was pre-planned, deliberate and is of a very serious nature warranting a deterrent penalty. An appeal filed before the Central Board of Excise and Customs came to be rejected on the ground that it was belated and there was no powers to condone the delay in an appellate authority. The further revision filed also came to be rejected on the ground that no exception could be taken to the order of the Central Board that the appeal was belated and there was no scope for condoning the delay. Aggrieved, the petitioner has filed the above writ petition challenging all the three orders of the authorities below.