AVERY INDIA LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) In this writ application, the Petitioners have inter alia challenged a show-cause notice No. V(84) 17/Kol-H/2002/731 (A) dated 27th March, 2002 wherein it has been alleged that the Petitioner No. 1 had undervalued excisable goods falling under Chapter 72.00, 84.00 and 90.00 of the Central Excise Tariff Act, 1985 by removing a substantial volume of excisable goods from its factory on the pretext of repair and/or servicing, resulting in short payment of duty on spare parts amounting to Rs. 3,20,97,303/- during the period from April, 1986 to February, 2002 as detailed in Annexure A to the said notice.

(2.) The Petitioner No. 1 manufactures inter alia weighing machines, scales, weigh bridges and parts thereof, which are excisable goods falling under Chapters 72.00, 84.00 and 90.00 of the Central Excise Tariff Act, 1985, hereinafter referred to as the Excise Tariff Act. The Petitioner is liable to Central Excise under the Central Excise Act, 1944, hereinafter referred to as the Central Excise Act.

(3.) In 1991, a search was conducted by Central Excise authorities inter alia at the registered office of the Petitioner No. 1 as well as its manufacturing unit and various documents were seized.