TWINCITY GLASS PRIVATE LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) "is an Additional Collector of Central Excise, a Collector of Central Excise for the purpose of the Central Excise and Salt Act, 1944,"---is the question posed for consideration in the present writ petition.

(2.) THE petitioners, in the course of their dealings, had to encounter the problem to the Excise Department.

(3.) ON the eve of the Republic Day in the year 1989, a consignment of glass tubes which had been taken from the petitioners factory was intercepted by the Excise Authorities. According to the department, a physical verification of the consignment disclosed a startling discrepancy between the documents and the actual stock. As against 115 bundles referred to in the documents, the verification revealed 200 bundles of 10 kgs each of glass tubes. There was thereafter a physical verification of the entire stock of finished and packed glass tubes kept in the Bounded Store Room (B. S. R. ). It was revealed that over and above RG-I book balance, there were 14,427 bundles of 10 kgs. , totally valued at Rs. Nine lacs and involving central excise duty of Rs. 3,78. 000/ -. Hence activities on the part of the Excise Authorities took place in the wake of such disclosures. In the light of the investigations, the Authorities felt that action under section 11-A (1) of the Act was warranted. The notice Exhibit A was issued, accordingly, on 21-7-1980. The petitioners replied by Exhibit B on 17-10-1989. For the purpose of the present case, it is unnecessary to refer to the other correspondence exchanged between the Department and the petitioners. The proceedings ultimately culminated in an order Exhibit G, passed on 25-9-1991. It has resulted in an order which has cast a liability on the petitioners in the form of additional duty. Exhibit G is the order passed by the Additional Collector on 25-9-1991.