1996 (5) TMI 95 - HC - Central Excise

Summary

Issues: Violation of principle of natural justice

The judgment delivered by the High Court of Judicature at Allahabad pertains to a petition filed against impugned orders dated 22-8-1984, 28-9-1979, and 28-6-1979 passed by the Respondents No. 1, 2, and 3 respectively. The petitioners, a steel furniture manufacturing firm, were accused of using power in manufacturing and fabricating steel furniture. The Central Excise Division conducted an inquiry leading to the confiscation of goods, imposition of penalties, and demand for duty payment. The petitioners contended that their right to cross-examine witnesses was violated, thus breaching the principle of natural justice. However, the Court found that the petitioners failed to provide sufficient cause for their absence during witness statements and did not present any documentary or oral evidence to support their claim. Consequently, the Court held that the impugned orders did not suffer from any legal infirmity and dismissed the petition, directing the authorities to proceed in accordance with the law. The interim order dated 10th July, 1985 was also vacated.