RAJU LAXMAN PACHHAPURE Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard. Since the two petitions involve similar facts and issues and the counsel in Writ Petition No.2540 of 2020 in the case of Amit Pramod Minache Vs. Union of India and Others has submitted that he will adopt the arguments of the counsel in Writ Petition No.2539 of 2020, we are disposing of both the petitions by this order. For the sake of convenience, we will advert to the facts in Writ Petition No. 2539 of 2020 in the case of Raju Laxman Pachhapure.

(2.) The Petitioner has filed this Petition under Article 226 of the Constitution of India, 1950 for the following reliefs:

(3.) Petitioner is engaged in the activity of cultivation of land in Ichalkaranji, Kolhapur and has been alleged to be the manufacturer of Aryan Gutka. Search and seizure action was conducted by the officers of the Food and Drugs Authority (FDA) under Food Safety and Standards Act , 2006 (the " Food Safety Act ") in unregistered gutka manufacturing factories in the area of Ichalkaranji, Kolhapur which included the premises of the Petitioner and raw material, processed gutka/supari, pouch, gunny bags, packing machines were recovered. Finished packed pouches of Aryan Gutka said to have been manufactured by the petitioner were recovered at the shop of Balaji Supari Centre. Panchanamas dated 15.9.2014, 16.9.2014, 19.8.2015 and 20.8.2015 were drawn up with respect to the recoveries thus made, which panchanamas along with other information were forwarded to the office of the 2nd respondent. The 2nd Respondent after carrying out investigation, recorded statements, obtained further necessary information and on conclusion of the investigation, issued a show cause notice dated 4.4.2018 ("SCN") to the petitioners demanding the payment of excise duty from the petitioners, jointly and severally for the period February, 2013 to September, 2014 and from April, 2015 to August, 2015 under the provisions of Rule 17(2) of the Pan Masala Rules read with section 3A of the Central Excise Act, 1944.