9911796707
TMI Blog1990 (1) TMI 64X X X X Extracts X X X X X X X X Extracts X X X X ..... nt and there was also a test production by the Central Excise Department on October 1, 1985. Thereafter the Central Excise Department imposed a duty of Rs. 52,79,885.08 and penalty of Rs. 12 lakhs. Aggrieved by the order of the Collector of Central Excise, the petitioner filed an appeal, viz., Appeal No. 111. . . . before the Customs, Excise and Gold (Control) Appellate Tribunal and stay was grant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the various years, viz., 1983-84, 1984-85 and 1985-86, and the petitioner was directed to furnish details of salaries and wages, travelling expenses, rates and taxes, professional charges, insurance, repairs and maintenance and also confirmation in respect of secured loans and unsecured loans and sundry creditors. The petitioner submitted his reply to exhibit P-2, in exhibit P-3. It is stated in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ducted at the premises of the factory on July 11, 1985, is very valid piece of information for the purpose of assessment till the same is modified by the appellate authorities. There were unaccounted purchases of raw materials found on the basis of the statements of the sellers of such raw materials. There was also excess stock of raw materials available at the time of the raid by the Central Exci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tating that the petitioner has not furnished the details called for. The petitioner was also informed that the case was posted to January 18, 1990, to give it a last chance and the case was earlier posted to November 30, 1989, and December 26, 1989, but the petitioner has not furnished the details. It is at that juncture that the petitioner filed this writ petition to quash exhibits P-2, P-4 and P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cise Department, it is for the petitioner to take appropriate steps to get certified copies of the same. The appeal is pending before the Central Excise Collector and a stay was given by him. These matters will be considered by the respondent at the time of completing the assessment proceedings. There is no merit in this writ petition. The original petition is dismissed. - - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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