2013 (12) TMI 1508 - HC - Central Excise

Summary

Issues involved:
The issues involved in the judgment are related to outstanding excise dues of a company, the sudden demise of key individuals affecting the company's operations, the petitioner's request for relevant documents to file an appeal, and the respondent's reluctance to provide certain documents due to legal questions raised.

Outstanding Excise Dues:
The petitioner's husband and father-in-law passed away, leading to the non-existence of the company M/s Daylight Polymers Pvt. Ltd, which manufactured plastic products. Despite informing the department about the company's closure and the sale of its premises, a notice for alleged outstanding excise dues was affixed. The petitioner filed a writ petition seeking relief. The court directed that if the petitioner files an appeal within fifteen days along with necessary applications, the appellate authority should consider and condone the delay and decide on merit.

Request for Documents:
The petitioner, facing challenges in filing an appeal due to the unavailability of case records post the demise of key individuals managing the company, requested relevant documents from the Assistant Commissioner. The petitioner's application for documents was not addressed, leading to further grievance and the filing of the instant writ petition.

Reluctance to Provide Documents:
The respondent's counsel expressed readiness to furnish documents mentioned in the petitioner's application but cited legal questions raised in the application as a reason for not providing certain documents. The petitioner's counsel emphasized the importance of receiving the documents for the interest of justice.

Judgment:
Considering the circumstances and with the consent of both parties, the court directed the Respondent No. 3 to provide the relevant documents mentioned in the petitioner's application expeditiously, within a week. It was further directed that if the petitioner files an appeal within fifteen days of receiving the documents, the appellate authority should consider and condone any delay and decide on merit promptly. The writ petition was disposed of finally, providing relief to the petitioner in obtaining necessary documents for the appeal process.