INTERNATIONAL ELECTRON DEVICES LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) By means of present petition, the petitioner has sought a writ in the nature of mandamus directing the respondent No. 2/Commissioner, Customs and Central Excise, Ghaziabad to allow cross examination of witnesses including Excise Officers who were present at the time of search on 6th March, 2006 and who had carried out the weighment process during the search. The facts may be noticed in brief.

(2.) On 6-3-2006 a team of Central Excise Officers from Central Excise Commissionerate, Ghaziabad visited the factory premises of the petitioner and conducted the checking of the factory situate at Gautam Budh Nagar. In the search operation raw material and goods were found in short. Thereafter a show cause notice was issued and proceeding in consequence of the search operation is going on. The petitioner raised a grievance that the department should produce the witnesses who were responsible for making the weighment, as? according to the goods were not weighted properly.

(3.) We find that on earlier occasion a Writ Petition No. 1519 of 2009 was filed by the present petitioner. The said writ petition has been disposed of by the judgement dated 20th July, 2009 by making the observation that the Court finds substance in the contention of the petitioner that in order to serve the principle of natural justice, he should get an opportunity to cross examine the witnesses of the weighment in which the difference in book stock and physical stock was detected. In view of said judgement the petitioner filed applications for cross examination of certain witnesses. By the impugned orders dated 30-10-2009 and 17-11-2009 the said applications have been disposed of. Being aggrieved, the present writ petition has been filed.