BHUSHAN STEEL AND STRIPS LIMITED THROUGH ITS DIRECTOR P K AGRAWAL SON OF LATE M L AGRAWAL Vs. UNIION OF INDIA, THROUGH ITS SECRETARY, MINISTRY OF FINANCE (DEPTT OF REVENUE); COMMISSIONER, CENTRAL EXCISE; ADDITIONAL COMMISSIONER (ADJ), CENTRAL EXCISE AND ADDITIONAL DIRECTOR GENERAL, CENTRAL EXCISE INTILLEGENCE

JUDGEMENT

(1.) This writ petition has been filed for restraining the respondent No. 2 from proceeding with the adjudication of the show cause notices unless the relied upon documents are made available to the petitioner.

(2.) The facts and circumstances giving rise to this case are that the officers of the Central Excise Department conducted a raid on the business premises of the petitioner and seized a large number of documents, i.e., 692 files and about 1.5 lacs other documents. In spite of best efforts of the petitioner, petitioner could not get the original documents or copies thereof in spite of the fact that in order to obtain/procure the photo copies of the said documents petitioner offered to instal two photo copy machines in the office of the respondent authorities. At one hand the documents are not being supplied to the petitioner. On the other hand, the authorities are in haste to proceed against the petitioner by passing the assessment order. Hence this petition.

(3.) Shri Bharat Ji Agarwal, learned Senior Counsel appearing for the petitioner has submitted that in spite of the fact that a sufficient time of more than six years has passed the documents seized by the respondents which are relied upon and non relied upon documents are not being made available to the petitioner. Petitioner is suffering in running its day to day business and it cannot render proper assistance to the Revenue Department for proper assessment. Action of the respondents is arbitrary being unreasonable, therefore, petition deserves to be allowed.