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TMI Blog2014 (12) TMI 1163X X X X Extracts X X X X X X X X Extracts X X X X ..... d and/or unrelated to the said export. The attention of this Court is drawn to the summons issued to the petitioner, by which the petitioner has been called to depose verbally and to submit the return of M/s. Texol Chemicals, a proprietorship concern of Mr. S.K. Rai and other documents viz. Balance Sheet, Sales, Purchase, Production of excisable goods of M/s. S.S. Corporation (India). 3. In reply to the summons the petitioner indicates that there is no manufacturing activity in the said company and in fact the imports are made from U.A.E. in bulk and is exported in a small package. The petitioner further relied upon a Notification dated March 1, 2003 to contend that S.S.I. exemption is available upto Rs. 1.5 Crore. Ultimately the auth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n is attempted to evade the payment of excise duty. 7. Such power can be traced through Section 12F of the Central Excise Act. The power under Section 12F of the Act can be invoked by the authority named therein provided the said goods are liable to confiscation or any documents or books or things which in his opinion shall be useful or relevant for proceeding under the Act and/or secreted in any place. These powers can be utilized and/or exercised in a case where the authority has formed the opinion that the goods are liable to confiscation and thus would be useful and relevant in any proceedings. 8. It has come out from the respondents that the goods are attempted to be exported upon undertaking manufacturing process which att ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made by any agency so as to disrupt manufacturing activity and delivery schedule of exports. In exceptional cases, concerned agency may seize the stock on the basis of prima facie evidence. However, such seizure should be lifted within seven days. 12. Therefore, in case of an export, the authority should not unreasonably withheld the export unless the export is made to a prohibited goods or to a restricted goods and have not been permitted to leave the country. An exporter is obliged to adhere to the schedule to the export and if any disruption to such schedule is made by any such agency it may invite the cancellation of the said order and ultimately have the resultant effect on the economy of the country. 13. If the Foreign Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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