ABDUL HAFEEZ KHAN Vs. SUPERINTENDENT OF CENTRAL EXCISE

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.) WE have gone through the writ petition as well as through the relevant rules of the Central Excise Rules. We are unable to find out any rule which required giving an opportunity prior to issuance of demand notices. The operation of the Rules 155 and 160 is automatic. As the petitioner did not obtain permission of the requisite authority before removing the tobacco, he was liable to pay the amount demanded from him.