SHYAM LAL Vs. UNION OF INDIA UOI

JUDGEMENT

(1.) This petition under Article 226 of the Constitution of India is directed against an order dated 12th July, 1994 passed by the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi, and an order dated 8th August, 1990, passed by the Additional Collector of Customs and Excise, Varanasi.

(2.) I have heard the learned counsel for the petitioner and Shri Sushil Harkauli, the learned Standing Counsel for the respondents.

(3.) The petitioner is a manufacturer of biris which is subject to excise duty under the Excises and Salt Act. On 21st July, 1983, the then Assistant Collector issued a notice under Section 11A of the said Act to the petitioner to show cause why central excise duty amounting to Rs. 27,099/- be not realised from him for the period 23rd January, 1978 to 29th October, 1979, during which period, the petitioner was alleged to have sent 74 consignments of biris to different parties at Jagadhari without paying excise duty on the biris contained in the consignments. The petitioner denied having had any such dealings.