9911796707
TMI Blog2018 (1) TMI 1395X X X X Extracts X X X X X X X X Extracts X X X X ..... remove the seals from the machines of the petitioner seized under panchnama dated 15-5-2017 on the condition that the petitioner shall file an undertaking before the department that he shall not use such machinery for the purpose of manufacturing any excisable goods without registration and payment of duties as and when needed - petition allowed in part. - Special Civil Application No. 11777 of 2017 - - - Dated:- 29-1-2018 - Akil Kureshi and A.Y. Kogje, JJ. Shri S.P. Majmudar, Advocate, for the Petitioner. Shri Devang Vyas and Ms. Avani S. Mehta, Advocates, for the Respondent. ORDER [Order per : Akil Kureshi, J. (Oral)] . - Petitioner has prayed for releasing the three machines of the petitioner seized by the departm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ollowing manner : 9. Now, therefore, Shri Subhashbhai Barokar, Proprietor of M/s. Subhash Engineering Works, Ramnath Mahadev Complex, Nr. Idgah Medan, Pratapnagar Road, Vadodara 390004 is hereby called upon to show cause to the Assistant Commissioner, Central GST and Central Excise, Division X, Anand, Vadodara-GST Commissionerate having his office at New Central GST Bhavan, Near LIC Office, Pij Road, Nadiad as to why : (i) the excisable goods viz. filtered cigarettes of brand T- 10/J-10 of length 69 mm of Total Qty 312000 Nos. valued at ₹ 9,04,800/- seized at the godown premises of Shree Ganesh Rice Mill, Malavad Chokdi, Sojitra Road, Limbasi, Dist. Kheda (as per Para 2.1 above) should not be confiscated under Rule 25 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 26 of the Central Excise Rules, 2002. 11. This show cause notice is issued for Central Excise duty and for confiscation of finished goods i.e. filtered cigarette of brand T-10/J-10 of length 69 mm seized at the godown premise of Shri Ganesh Rice Mill, Malavad Chokdi, Sojitra Road, Limbasi, Dist. Kheda illicity manufactured by Shri Subhashbhai Barokar, Proprietor of M/s. Subhash Engineering Works without obtaining or applying for Central Excise Registration and without accounting for the same under statutory Central Excise records. 5. Perusal of the said proposals contained in the show cause notice would show that the department wishes to levy duty with interest and penalties for the alleged breach committed by the petitioner. Addi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se possession they were seized. Section 124 of the Customs Act, in turn, pertains to issue of show cause notice before confiscation of goods and requires inter alia issuance of show cause notice and opportunity of making a representation and being heard before any goods are confiscated. 7. From the record it can be seen that after seizure of the machines under panchnama dated 15-5-2017 the only show-cause notice that the department has issued so far is dated 13-11-2017. This show-cause notice contains various proposals of levy of unpaid excise duty with interest and penalty and of confiscation of the excisable goods but does not contain any proposal for confiscation of the machinery. By now, well over six months have passed. In terms of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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