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Issues Involved:
1. Whether the petitioners were denied the opportunity to show cause due to the premature decision and assessment made by the Deputy Superintendent. 2. Whether the order dated January 28, 1963, was made in violation of the principles of natural justice. 3. Whether the petitioners were incapacitated from showing proper cause due to denial of access to the seized records and account books. Detailed Analysis: 1. Denial of Opportunity to Show Cause Due to Premature Decision and Assessment: The petitioners argued that the notice to show cause was received on September 30, 1963, and they had until October 11, 1963, to respond. However, before they could show cause, the Deputy Superintendent issued a demand notice, which they claimed was a violation of the principles of natural justice. The judgment acknowledged that the Deputy Superintendent acted hastily and with a prejudged mindset. However, since the Deputy Superintendent was not the adjudicating authority, this premature action did not ultimately prejudice the petitioners. The adjudicating authority, the Collector of Central Excise, provided the petitioners with an extension of time, considered their written explanation, granted a personal hearing, and delivered a reasoned order. Therefore, the charge of violation of natural justice principles was not upheld. 2. Violation of Principles of Natural Justice: The petitioners contended that the order dated January 28, 1963, was made in violation of natural justice principles. The court found that the Collector of Central Excise, who was the adjudicating authority, provided the petitioners with ample opportunity to present their case. The petitioners were allowed to submit their written explanation, request for a personal hearing was granted, and their counsel made submissions before the Collector. The Collector considered the objections and delivered a reasoned order. Hence, the court concluded that the principles of natural justice were not violated by the respondent Collector. 3. Denial of Access to Seized Records and Account Books: The petitioners claimed that they were deprived of the opportunity to formulate their objections due to denial of access to the seized records and account books. The court examined the allegations and found that the petitioners did not demand the production of the seized books and documents during the adjudication proceedings or at any time prior to that. The affidavit-in-opposition stated that the petitioners did not ask for the examination of the seized books before the order was passed. The court noted that if the petitioners had made such a demand and it was refused, they might have suffered difficulties in explaining the charges. However, since no such demand was made, this point was not upheld. Additional Observations: The court criticized the Deputy Superintendent for his over-enthusiastic and thoughtless actions, which provided the petitioners with an excuse to move the court. However, since the Collector of Central Excise independently adjudicated the matter in accordance with the principles of natural justice, the Deputy Superintendent's actions did not ultimately prejudice the petitioners. The court expressed disapproval of the Deputy Superintendent's conduct but did not attribute mala fides to him. Conclusion: The court discharged the rule and declined to interfere with the order dated January 28, 1963. No order as to costs was made.
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