VARUN INDUSTRIES Vs. COLLECTOR OF CENTRAL EXCISE

JUDGEMENT

(1.) THIS petition involves a short point and in view of the fact that the return has also been filed, it was heard finally and is being disposed of by this order finally.

(2.) THE petitioners' grievance is that they have been issued notices Annexures B, C, D and E without specifying as to what was the scope of the enquiry and what was the purpose of the enquiry in which they were called upon to participate. According to the petitioners they will be seriously prejudiced if this Court does not interfere at this stage because the respondents are proceeding on the basis that the petitioners carry on manufacturing process and are manufacturing excisable goods whereas it is not so.

(3.) HAVING heard the learned counsel and having perused the record, we find that the respondents have not specified the purpose of the enquiry during which notices were issued. The apprehension of the petitioner that the issue of the product manufactured by them being not excisable has been fore -closed and the respondents are proceeding on the basis that the product manufactured by the petitioners is excisable cannot be said to be ill -founded. It was incumbent on the respondents atleast after the preliminary objection as to the applicability of the Central Excises and Salt Act to the product of the petitioner was raised to specify whether the question of the goods being covered under the Act or not is still open or they have made up their mind about the goods being covered by the Act and were proceeding to assess the extent of evasion of duty. We, therefore, find necessary to pass directions in this regard.