SUBURBAN INDUSTRIAL WORKS Vs. COLLECTOR OF CENTRAL EXCISE

JUDGEMENT

(1.) THE petitioners are partners of an unregistered firm known as Suburban Industrial Works. It has been stated that S.F. India Ltd., in their turn get a type of industrial fan, known as 'Man Cooler', supplied through their Agents M/s. Flow Link and the said M/s. Flow Link in their turn, get the items as mentioned above, manufactured by the said Suburban Industrial Works.

(2.) THE said Suburban Industrial Works, was asked to show cause by a notice dated 21 -7 -73, as to why appropriate steps should not be taken or due levy would not be made, so far they are concerned, in respect of 193 pieces of fans as mentioned above, which were said to have been manufactured during the period from 5 -7 -67 to 10 -6 -69. It would appear that on receipt of the show cause and on consideration of the same, on or about 17th July, 1976 by the order in annexure 'H', one Sri P.R. Biswas, Collector, directed withdrawal of the show cause notice and dropping of the proceedings as initiated. Thereafter, by the record in annexure I, which is an order dated 19th September, 1976, the said Sri Biswas, it has been alleged, has imposed a penalty of Rs. 5,000/ - on the said M/s. Suburban Industrial Works, under Rule 173 -Q of the Central Excise Rules, 1944.

(3.) IF by the order as mentioned in annexure 'H' the proceedings as intitiated through the show cause notice, which was also in issue in the order in annexure T was dropped, then such order in annexure 'I' as made subsequently, was not given appropriated opportunities of being heard.