JALAN CARBONS AND CHEMI CALS LTD., SARAIKELA-KHERSA WAN, THROUGH ITS DIRECTOR, NISHANT BHALOTIA Vs. UNION OF INDIA THROUGH ITS SECRETARY, MINISTRY OF FINANCE, NEW DELHI

JUDGEMENT

(1.) Heard learned counsel for the parties. The present writ petition has been filed by the petitioners whoaremanufacturersof carboncompoundswiththe following prayers :

(2.) The aforesaid prayers have been made in the background where the petitioners have been issued show cause notices by the department. The show case notices were issued in the year 2007.Pursuantto theshow causenotices,thepetitioners appeared before the department. Having appeared,they did not file any show cause reply and the matter was argued before thedepartmentandon 10.02.2009,personalhearing was made to the petitioner. Having not gone for personal hearing, the petitioners preferred this writ petition before this Court on 09.03.2010 though the endorsement on the petition shows that it was on 06.02.2009 that the affidavit was sworn in.

(3.) Learnedcounselforthepetitionersstrenuously contended that in the instant case the notices as issued,lack credibility because the Commissioner of the department itself has held in its discretion and finding at Annexure 1, vide order dated 09.05.2007 that there is no chemical examiner's report to establish as to the basic ingredients of the product produced bythepetitionersandin thatviewof thematterthe Commissionerhadextendedtimefortheissuanceof show cause notices under Section 110(2) of the Customs Act, 1962.