PRESTIGE PAINTS Vs. CC AND CE

JUDGEMENT

(1.) Heard Sri Bharatji Agarwal and Sri. Pankaj Bhatia, learned counsel for the petitioner and Sri G.R. Gupta for the respondents,

(2.) By means of this petition, petitioner has prayed for a direction to respondent No. 1, the Commissioner, Customs & Central Excise, Kanpur-Nagar to permit the petitioner to cross examine the witnesses as prayed for by the petitioner in its application dated 21.7.2003 and for quashing the order/letter dated 8.9.2003, Annexure-6 to the petition.

(3.) The petitioner is propriety concern which carries in the business of manufacture of paints and varnish etc. at Kanpur. The Directorate General, Anti-Evasion conducted various search and seizures in the premises of the petitioner and during this operation, seized certain goods and documents and also recorded statements of various persons. Thereafter, a show cause notice dated 27.8.1999 was served on the petitioner as well as several other persons making various allegations with a view to levy Central Excise duty and penalty. The petitioner filed a reply denying the allegation against him. The matter is pending before the respondent No. 1 for adjudication under Section 33 of the Central Excise Act.