LAWS(GAU)-2007-9-36

VIDEOCON INDUSTRIES LIMITED Vs. UNION OF INDIA

Decided On September 10, 2007
VIDEOCON INDUSTRIES LIMITED Appellant
V/S
UNION OF INDIA Respondents

JUDGEMENT

(1.) Heard Mr. R. D. Soni, learned counsel along with Mr. S. Sarma, learned counsel for the petitioner. Also heard Mr. D. Das, learned Central Government Standing Counsel representing the respondents. Perused the materials on record.

(2.) The petitioner, a Public Limited Company incorporated under the Companies Act, 1956, has invoked the writ jurisdiction of this Court assailing the legality and validity of the investigation initiated against it by the Directorate General of Central Excise Intelligence (in short 'DGCEI') under Section 83 of Chapter- V and VA of the Finance Act, 1994 read with Section 14 of the Central Excise Act, 1944. The petitioner has also assailed the legality and validity of Annexures-4, 5, 7 and 11 summons dated 14.12.2006, 2.1.2007, 17.1.2007 and 2.3.2007 respectively asking the petitioner to produce the documents indicated in the summons and to depose verbally as well as in writing in the matter in respect of an enquiry being conducted for evasion of service tax/contravention of Chapter- V and VA of the Finance Act, 1994 and the Rules framed there under.

(3.) The petitioner has also challenged the Annexures-8, 10 and 13 letters issued by the authority to it as replies to the queries and questions raised by the petitioner upon receipt of the summons.