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TMI Blog2015 (9) TMI 412X X X X Extracts X X X X X X X X Extracts X X X X ..... 209/2014) contending interalia that in order to reply to the show cause notices issued to them by respondent on 07.02.2014, Annexures-B & A respectively, documents sought for in their representations is required as otherwise petitioners would not be in a position to effectually defend their rights and petitioners would not be in a position to file effective statement of objections or reply to show cause notices. Hence, petitioners are seeking for a writ of mandamus to respondent to direct them to furnish the documents sought for. 2. I have the heard the arguments of Sri. Chandrashekar, learned counsel appearing for petitioners and Sri. Jeevan J. Neeralgi, learned counsel appearing for respondent and since the prayer sought for, grounds urg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ght for in the representations is a ruse to protract the proceedings and as such he prays for present writ petitions being dismissed. 5. Having heard the learned Advocates appearing for parties and on perusal of case papers, it would indicate that on the intelligence gathered by the Officers of respondent there has been evasion of payment of applicable central excise duties by petitioners, show cause notices came to be issued to petitioners, which is a firm engaged in manufacturing of household plastic articles like buckets, tubs, basins, etc. falling under Chapter Sub Heading No.39264039 and certain other goods manufactured falling under Chapter Sub Heading No.94037000 of Central Excise Tariff Act and as such, show cause notices came to b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s in their respective representations have not been relied upon in the show cause notices by respondent except seizure mahazar. In fact, documents referred in seizure mahazar has also been furnished to petitioners along with the documents in three (3) volumes and as such, this Court is of the considered view that question of issuing any writ of mandamus to respondent to furnish copies of documents to petitioners, as sought for in the respective representations, does not arise. 9. Be that as it may. In the show cause notices in question respondent has clearly indicated that if there are any non relied upon records which is required by petitioners it can be collected by the noticees namely, petitioners within 30 days of receipt of show cause ..... X X X X Extracts X X X X X X X X Extracts X X X X
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