UNIQUE INDUSTRIES Vs. SUPERINTENDENT PREVENTION CENTRAL EXCISE COLLECTORATE

JUDGEMENT

(1.) THE petitioner, approaching this Court under Articles 226/227 of the Constitution of India, is a partnership concern engaged in the business of manufacture of Spring Balances, Weighing Machines and other articles. On 9-1-1973 a party of the Central Preventive Staff raided the factory premises of the petitioner, and seized their records and accused it of having contravened the provisions of Section 6 of the Central Excises and Salt Act, 1944 and Rule 174 of the Central Excise Rules, 1944 framed thereunder. In due course, the petitioner received a show cause notice dated 8/12-6-1973 (Annexure P. 11 ). Instead of meeting the show cause notice, it approached this Court to forestall the action.

(2.) THE dispute between the petitioner and the Department seemingly is two-fold:

(3.) ON the aforesaid analysis of the problem, this petition cannot make any headway, for nothing logical due be concluded therefrom. This Court refrains to undergo the exercise in deciding questions of fact. It is only on the establishment of facts that a weighty question of law can sometimes arise. In the present case, the petitioner cannot be granted any relief. Accordingly, this petition fails and is hereby dismissed, leaving the petitioner to answer to the show cause notice and establish its facts before the Departmental Authorities in accordance with law and to their satisfaction. No costs.