2013 (2) TMI 808 - HC - Central Excise

Summary

Issues:
The issues involved in the judgment are the quashing of a show cause notice, the supply of photocopies of relied upon documents, and the return of non-relied documents in original.

Quashing of Show Cause Notice:
The petitioners initially sought the quashing of the show cause notice dated 5-5-1999. However, during the proceedings, the petitioners amended their prayer to focus on the supply of photocopies of relied upon documents and the return of non-relied documents in original. The petitioners were directed to specify the documents they required, and a supplementary affidavit was filed accordingly.

Supply of Documents:
The petitioners demanded photocopies of specific documents mentioned in the show cause notice, including an item, an attendance register, seized floppies, and a statement. The respondents contended that the demanded documents had already been supplied, and there was no need for further supply after a significant period. The respondents accused the petitioners of delaying tactics by not filing a reply since the issuance of the notice in 1999.

Return of Non-Relied Documents:
The petitioners also requested the originals of certain documents seized during the search, even though they were not relied upon in the show cause notice. The respondents argued that the demand for these documents, particularly the floppies, was an attempt to stall the proceedings. They highlighted that the material stored in the seized floppies was deemed irretrievable, and demanding them again was an abuse of the legal process.

Court's Decision:
The court found that the demands for documents were unnecessary and aimed at obstructing the proceedings. It noted that the petitioners were not entitled to relief as this petition essentially mirrored a previous one concerning the same cause of action. The court dismissed the writ petition but directed the respondents to pass final orders based on the show cause notice within three months. The respondents were instructed to report compliance promptly after passing the final order.