ANANDESHWAR PANDE Vs. COLLECTOR OF CENTRAL EXCISE

JUDGEMENT

(1.) This writ petition is directed against the order dated 14-10-1988 passed by the Collector, Central Excise, Kanpur. Under this order, the Collector has overruled the objections raised by the petitioner and decided to proceed with the show cause notice dated 13-8-1987. A few facts need to be stated for a proper appreciation of the question arising herein.

(2.) On 13-8-1987 the said notice was issued by the Collector, Central Excise, Kanpur to:

(3.) According to the respondent, the petitioner failed to appear on the date prescribed, whereupon he passed orders on 8-8-1988, rejecting the objections raised by him. This order merely stated that since the petitioner had not cared to appear in spite of being given an opportunity of personal hearing, it was evident that he Was not serious in pursuing his application/objection dated 9-12-1987 and that even otherwise, there was enough material available against him, which would be indicated at the time of the final decision. Questioning the said order dated 8-8-1988, the petitioner filed another writ petition in this court which was disposed of on 18-8-1988. This court quashed the order dated 8-8-1988 on the only ground that it does not contain any reasons for rejecting the objections submitted by the petitioner. The Collector was accordingly directed to pass a reasoned order dealing with the objections taken by the petitioner. It is then that the petitioners was given a personal hearing and the impugned order passed on 14-10-1988. Before proceeding further, it will be appropriate to notice the contents of this order.