9911796707
TMI Blog2005 (12) TMI 43X X X X Extracts X X X X X X X X Extracts X X X X ..... Permission granted. 2. This petition under Article 226 of the Constitution of India makes following prayers : "(a) this Hon'ble Court be pleased to issue a writ of certiorari or any other appropriate writ, order or direction quashing and setting aside the summons issued by the respondent 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 exerc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs of such manufactured goods as per record of the said Limited Company, the place and residential premises of the petitioner and its partners were searched on 21/9/2004. At the end of the said proceedings Books of Account and other records were seized under Panchnama dated 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the petitioner has moved this Court, and the Court called upon respondent No.3 to file additional affidavit, considering the submissions made on behalf of the petitioner that all the details that respondent No.3 was calling for by repeatedly issuing summons was 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 21.09.2005 Details of the documents available with the respondent-Department in the seized material which tally with the seizure panchnama. 1.One Sales 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 ..... in possession of the respondent department as accepted in the affidavit. The submission was that the seized documents/Accounts referred to '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, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of respondent No.3. Even if one accepts that the same is as a consequence of lack of knowledge of respondent No.3, once the relevant 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 relat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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