9911796707
TMI Blog2003 (12) TMI 535X X X X Extracts X X X X X X X X Extracts X X X X ..... holder of the factory premises were said to be kept was not available. The entire goods including raw materials, finished goods as available in the factory were put under seizure vide panchanama dated 24/25-1-2003. Subsequent to these operations a further stock of 43 cartons of texturised yarn manufactured out of the yarn pertaining to work in progress was also seized under panchanama dated 6-2-2003. 2. The same goods were once again seized on 16-7-2003 under panchanama dated 16-7-2003. Since the department did not accept the application made for provisional or unconditional release of the goods since they were declared perishable goods under Section 110 of the Customs Act, as applicable to the proceeding under Central Excise Act, 1944. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he reply to the show cause notice. The statements made by both parties are taken on record. The petition stands disposed of in terms of this order.... 3. The department moved a Notice of Motion No. 277/2003 while the appellant moved another Notice of Motion No. 297/2003 both were heard on 21-7-2003 and the Hon ble High Court ordered as under :- So far as the Motion of Revenue seeking extension of time is concerned, the period is extended by another 12 weeks. Accordingly, the time schedule for adjudication also stand modified . 4. While these proceedings were underway the appellants received a show cause notice, dated 17-7-2003 without copies of relied upon documents. On 21-7-2003 the appellants intimated the Commissioner that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tipulation of time, filed a Notice of Motion in the High Court and the Hon ble High Court passed an order on 21-7-2003 granting an extension of 12 weeks for issue of show cause notice which expired on 30-9-2003. Therefore, it is clear that on 21-7-2003 and on 22-7-2003 the Commissioner was fully aware of the order of the Hon ble High Court of Bombay that the extension of time for issue of notice was only up to 30-9-2003. He, therefore, passed the present order directing the extension of time for issue of notice in respect of the seized goods in this case be extended by a period of 14 weeks from 21-7-2003 was totally contrary to High Court decision in the very same matter obtained on a Notice of Motion filed by and on behalf of the same Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ombay High Court. It needs to be set aside and remitted back to the Commissioner. However, as a final notice dated 9-10-2003 said to have been signed, passed and received on 13-10-2003 has since been issued, no purpose would be served in remitting the matter back to the Commissioner for de-novo decision of the time extension. (f) Similarly, no purpose would be served by granting a stay in this case. The stay application is infructuous and rejected. (g) In view of the fact that Hon ble High Court of Bombay after considering the issue has extended the period of issue of a show cause notice on or up to 9-10-2003, it would be in the interest of justice and in compliance of the Hon ble High Courts orders that the order impugned before me is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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