BIRLA AIRCON Vs. COMMISSIONER EXCISE AND CUSTOMS

JUDGEMENT

(1.) By means of the present writ petition filed under article 226 of the Constitution of India, the petitioner, M/s. Birla Aircon, seeks the following reliefs :

(2.) The petitioner claims to be a manufacturer of air-conditioners, air-conditioner kits, water coolers, water cooler kits and geysers in its factory situated at 149, Delhi Road, Meerut. A search operation was undertaken by the Central excise authority on August 21, 2000, when certain documents were seized from the petitioner's premises. Search operation was undertaken against some other manufacturers also, namely, Navin Electricals, Monica Service Centre, Besco Electricals, Besco Refrigeration and Naveen Refrigeration. We are only concerned in the present writ petition with M/s. Birla Aircon. Adjudication proceedings were taken by the Central excise authorities and the matter went up to the Customs, Excise and Gold (Control) Appellate Tribunal. The Tribunal, vide order dated April 12, 2002, remanded the matter to the adjudicating authority for fresh consideration with a direction to make available the non-relied upon documents and also the copies of the relied upon documents from serial Nos. 52 to 57 to the petitioner. On the allegation that the Central excise authorities were not complying with the order passed by the Tribunal, the petitioner approached this court by filing Civil Miscellaneous Writ Petition No. 847 of 2003, which was disposed of vide judgment and order dated July 31, 2003, on the assurance given by Sri Anoop Kumar Srivastava, learned standing counsel appearing for the Union of India, that the order shall be complied with within 15 days if the same had not already been complied with. Thereafter adjudication proceedings again started and the Commissioner, Custom and Central Excise, Meerut, vide order dated July 27, 2004, had confirmed the various demands of duties and penalties. It may be mentioned here that the Assistant Commissioner of Income-tax, Circle I, Meerut vide order dated March 29, 2004, had passed an assessment order for the assessment year 2001-02. The petitioner has already preferred an appeal against the said order passed under the Income-tax Act, which is pending before the Commissioner of Income-tax (Appeals), Meerut. The orders dated July 27, 2004, passed by the Commissioner of Customs and Central Excise, and the order dated March 29, 2004, passed by the Assistant Commissioner of Income-tax are under challenge in the present writ petition.

(3.) We have heard Sri Rakesh Ranjan Agrawal, learned counsel for the petitioner, Sri Ramendra Pratap Singh has filed his appearance on behalf of respondent No. 1 and Sri A. N. Mahajan, learned standing counsel appearing for respondent No. 2.