TRAMBAK RUBBER INDUSTRIES LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard both sides finally.

(2.) The Order issued by Respondent No. 2, dated 12th July, 2001 is under challenge. The grievance about the said order is that it has been issued without any show cause notice to the petitioners and it is a non-speaking order. By the said order, the petitioner has been directed to pay the correct central excise duty and it is threatened that if it is not paid as stated therein, then the goods may be detained or seized. We may quote the relevant para : -

(3.) We feel that the grievance made by the learned Counsel for the petitioners in respect of the said order is quite correct. Respondent No. 2 could not have issued such an order without giving show cause notice and without giving reasons for the same. In view thereof, the said order dated 12-7-2001 is set aside. The said order not to be given effect to in any manner. It is made clear that the respondents are free to issue show cause notice and thereafter to take necessary steps in the matter.