METHODEX SYSTEMS PVT LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) THE Petitioner No. 1, the Private Limited Company, incorporated under Companies Act, 1956 and its Directior, Works and Administration, Petitioner No. 2, have filed this petition under Article 226 of the Constitution of India seeking undernoted reliefs :

(2.) BRIEFLY stated, the facts of the case are that petitioner No. 1 is a leading manufacturer and distributor of office equipments. One of the items produced and distributed by the petitioner No. 1 is Visible Card Record Cabinets (VCRC ). This VCRC is used, inter alia, for the maintenance of record cards and is a popular office aid used for storage of indexes, lists. The respondent No. 2, (Collector) issued notice under Section 11a of Central Excises and Salt Act, 1944 hearing No. C-No. IV (9)79/85/p/25548, dated 24/25-2-1986, to show cause as to why duty and penalty be not recovered. Against this, show cause notice, petitioners have filed this writ petition. By order dated 30-4-1986, this Court directed the Collector (respondent No. 2) Central Excise and Customs, Indore, not to determine finally amount of duty of excise payable by the petitioner in pursuance of the notice, Annexure P/2, as noted above.

(3.) RESPONDENTS have filed return in oppugnation.