SURYA AGROILS Vs. UNION OF INDIA

JUDGEMENT

(1.) THIS letters patent appeal under Clause 10 of the Letters Patent Act has been filed by the unsuccessful petitioner who had filed W. P. No. 1239/93 challenging the show cause notice issued to the appellant.

(2.) THE learned Single Judge heard the matter on 15. 3. 1995 and disposed of the petition with the observations which are reflected in para 11 of the impugned order. It is reproduced here-in-below:

(3.) FEW facts necessary to understand the controversy of the matter are mentioned herein below. The appellant, which is a duly registered Company under the provisions of the Companies Act, 1956, is engaged in the business of manufacturing Pasta foods. The said Pasta foods are packed in bulk, in loose as well as in unit containers of varying weights. The excise duty payable on both types of the packing is different. The respondents on coming to know that the appellant was engaged in clandestine removal of Pasta foods, put up in unit containers falling under sub-heading 1902. 10 under the guise of Pasta foods as bulk in loose falling under sub-heading 1902. 90 with intention to avoid the payment of Central Excise duty, issued show cause notice to it. The appellant's factory was accordingly inspected by the officer of the respondents and thereafter they have served a show cause notice to it on 31. 3. 1993 calling upon the appellant to file its appropriate reply and to show cause as to why the amount of excise duty be not recovered and penalty be not imposed on it. The appellant instead of filing an appropriate reply taking all objections available to it, straight way, approached the High Court under Articles 226/227 of the Constitution, challenging the said show cause notice.