VILAYAT HUSSAIN Vs. UNION OF INDIA

JUDGEMENT

(1.) THIS is a petition under Articles 226 and 227 of the Constitution of India for quashing the impugned order dated 22-9-1980 (Annexure P-9), recovery proceedings in pursuance of the notice (Annexure P-3) and proceedings in Criminal Case No. 3068 of 1981.

(2.) THE petitioner is a warehouse licensee for storage of non-duty paid un-manufactured tobacco. He has his godowns in Millinoniganj, Jabalpur. The petitioner alleges that when he had gone to Gujarat for purchase of tobacco, the Central Excise Preventive Officer and local Central Excise Officers visited the warehouse and sealed all the five godowns on 29-5-1978 vide Annexure R/6. The stock of all the five godowns were checked between 5-7-1978 and 21-10-1978 except from 7-8-1978 to 13-8-1978 and 25-8-1978 to 27-9-1978 and was seized as per Panchanama Annexures R/11 to R/65.

(3.) A show cause notice dated 2-1-1979 (Annexure P/7) was served on the petitioner requiring him to show cause to the Collector, Central Excise as to why penalty should not be imposed, duty on unmanufactured tobacco found short should not be demanded and tobacco should not be confiscated. The petitioner filed a reply (Annexure R/67) denying his liability to pay any penalty and/or duty or that the stock of tobacco and was liable to be confiscated.