RAJ METAL INDUSTRIES Vs. UNION OF INDIA UOI

JUDGEMENT

(1.) By this writ petition, the petitioner, M/s Raj Metal Industries, has sought for issue of a writ of mandamus directing the respondents, Union of India, the Collector, Central Excise, Allahabad and the Director, Anti-Evasion (Central Excise) Wing, Directorate of Revenue Intelligence, New Delhi to release the detained goods and the seized records.

(2.) We had directed that this petition be listed for admission on the 15th October, 1985 and the Standing Counsel was granted two weeks time to obtain instruction and file counter-affidavit. When the case was listed yesterday, Mr. Shishir Kumar, Additional Standing Counsel prayed that the case be put up today and he would file a counter-affidavit mean-while. Counter and rejoinder affidavits have been filed today. We have heard the learned counsel for the parties and we dispose of the petition finally under Chapter 22 of the Rules of the Court.

(3.) The petitioner is a registered partnership firm dealing in copper billets. The copper alloy circles are used for manufacturing utensils. Duty is payable on the copper alloy circles sold. The copper and copper alloy circles are liable to Central excise duty under the Central Excises and Salt Act, 1944.