9911796707
TMI Blog2005 (12) TMI 526X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent No. 3 under the purported exercise of powers u/s. 14 of the Central Excise Act, 1944; (b) this Hon ble Court be pleased to hold and declare that the action initiated by the respondent No. 3 is bad in law and hence deserves to be quashed and set aside; (c) that pending admission, hearing and final disposal of this petition, this Hon ble Court may be pleased to restrain the respondents from directing the petitioners to appear in person in the purported exercise of powers u/s.14 of the Central Excise Act, 1944; (d) that pending admission, hearing and final disposal of this petition, this Hon ble Court may be pleased to direct the respondents to furnish certified copies of the seized documents/records as also the statements of the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 21-9-2004. Admittedly, the petitioner is merely a trader and is not amenable to the provisions of Excise Act directly. 5. In connection with the inquiry/investigation being carried on in case of Sulekhram Steel Private Limited, the petitioner through its partners was issued summons dated 4-10-2004 wherein the subject matter was stated TO GIVE STATEMENT AS EVIDENCE AND PRODUCE DOCUMENTS RELATING TO SALES, PURCHASE and RECEIPT AND PAYMENT PARTICULARS This was followed by summons dated 15-10-2004 with same subject matter. In the third summons dated 21-10-2004, the subject matter remained the same but the following words came to be added for the period from 2002-2003 to 2004-2005 . 6. The summons came to be repeated on 2-11-2004, 10 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s already in possession of the department. 10. The additional affidavit dated 15-12-2005 in paragraph No. 2 states as under : 2. On personal verification, I state as under : Details of the documents/ accounts seized under panchnama dated 21-9-2005 Details of the documents available with the respondent-Department in the seized material which tally with the seizure panchnama. 1. One Sales Hook (Index Page No. 1 to 189) The said document is a red coloured diary containing party wise details of sales bills and payment particulars thereof for the period from 1-4-2002 to 20-9-2004. 2. One Purchase Book (Index Page No. 1 to 189). The said document is a red coloured diary containing party w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red coloured diary and the same cannot take place of Books of Accounts. The Court called upon the learned Counsel to explain what was the perception of the respondent when it was submitted that these were not Books of Account . The Counsel is not in a position to explain to the Court. 12. On going through the aforesaid details it is apparent that the seized documents/Accounts contain one Sales Book containing index and page Nos. 1 to 189 for the period 1-4-2002 to 20-9-2004. i.e. a day prior to search and seizure action. Similar is the position in relation to Purchase Book, Bank Pass Book. Box file, Misc. File, Sales Bill Box Files, etc. Thus, it is apparent that each and every detail which was called for by way of summons already exi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... details containing the entries of sales and purchase right from 1-4-2002 till the day prior to the seizure of the books was available with the Department nothing further was required from the petitioner or its partners, and whatever exercise had to be carried out had to be done by respondent No. 3 on his own by analysis and reading of the books. In any eventuality regardless of the reason, the entire exercise amounts to abuse of the powers vested in respondent No. 3 and due process of law and the action in question, hence, cannot be sustained. 14. The petitioner shall not be issued any further summons in relation to the same subject matter, unless and until the respondent department is in possession of any specific evidence requiring the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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