ANANDESHWAR PANDE Vs. COLLECTOR OF C EX

JUDGEMENT

(1.) Heard learned counsel for the petitioner and learned Senior Standing Counsel for the respondent at length.

(2.) The petitioner had earlier filed a writ petition in respect of the same show-cause notice (Annexure-8 to this writ petition) and by order dated 17.2.88 this Court had finally disposed of the said petition with a direction to the Collector, Central Excise, Kanpur, to decide the objections which had been raised by the petitioner on the question whether he was liable to be proceeded against under Rules 198 and 173(q) of the Central Excise Rules, 1944.

(3.) In the present writ petition, the petitioner's grievance is against the decision of the Collector, Central Excise, who has, by his order dated 4.8.1988, held that the petitioner had been rightly impleaded as a party to the show-cause notice and was liable for further action as indicated in the said show-cause notice. On scrutiny of the order we find that this conclusion of the Collector is not at all supported by any reasons. This infirmity alone is sufficient to vitiate the order. No reasons having been indicated in the impugned order, it cannot be ascertained whether the objection raised by the petitioner had been duly considered before reaching the final conclusion.