COLLECTOR Vs. DECENT DYEING CO

JUDGEMENT

(1.) This writ petition under Article 226 of the Constitution has been filed by Shri Abdul Hafeez for quashing the demand notices of duty in form :(

(2.) The petitioner's observation is that without having given a show-cause notice before issuing the demand notices, the Central Excise Authorities did not have the power to issue the demand notices.

(3.) A counter affidavit has been filed on behalf of the Central Excise Department justifying the demand on the ground that under Rule 160 of the Central Excise Rules the petitioner could not have removed the dutiable goods kept in the warehouse without the permission of the Excise Authorities and as the petitioner was guilty of having committed a breach of the said rule, the Central Excise Authorities were entitled to recover the duty from the petitioner.