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TMI Blog2009 (11) TMI 553X X X X Extracts X X X X X X X X Extracts X X X X ..... are and Varun K. Patel, for the Respondent. [Order per : Bhagwati Prasad, J. (Oral)]. - The present Special Civil Application has been filed against the notice issued by the Excise and Customs Department Vapi. The case of the petitioners in the present petition is that the petitioner company applied on 5th October 1996 for conversion of its factory in Domestic Tariff Area into 100% EOU for manu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any and seized the goods under Panchnama. Thereafter, the Commissioner of Central Excise and Customs, Surat issued the impugned show-cause notice against the petitioner company against which the present petition is filed. 4. Heard learned counsel for the parties. Learned counsel for the appellant stated that the notices were without jurisdiction and has relied upon the decisions of the Supre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not being waste and scrap and that the description of the goods shown on some of Bills of Entries did not tally with the description on the date of the factory visit. He further submitted that the inspection that was made at Mumbai Port was made only superficially. That superficial inspection has led into condoning the act of the petitioners, which is not correct because, a detailed examination w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al submissions. Learned counsel for the respondent argued that fishing into as to what was the nature and kind of material and determination of the report of the laboratory is not the domain of Special Civil Application. If defence is available to the petitioners, then that defence can be taken by them before the authorities who have issued the notice. It cannot be said that these notices are issu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nufacturing process and accounting of the same in an EOU. Clause (iii) of the said Circular is with respect to movement of non-duty paid goods, which empower the officer incharge of the sending EOU and receiving units shall watch movements and to see whether the goods have been actually received in the unit or not. Therefore, the present petition is not entertained with a liberty to the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X
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