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TMI Blog1983 (2) TMI 50X X X X Extracts X X X X X X X X Extracts X X X X ..... tic Detergent Division at Ranipet manufacture organic surface active agent, classified as OSAA - Item 15 AA in the schedule for purposes of levying and collecting duties of excise on the excisable goods under Section 3 of the Central Excises and Salt Act, 1944. The petitioner is the Manager (Accounts) in charge of the administration of the factory. According to him, all registers accounts, etc. as required by the Act and the Rules farmed thereunder are properly maintained and monthly returns and return on materials used and of goods manufactured in the factory are periodically submitted to the concerned authorities as required by law. The Daily Stock account book RGI is maintained and the stock on hand is being posted daily in the said book ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ems, according to the petitioner, was because the factory was closed form 19-11-1982 to 2-12-1982. It is admitted that the items were not entered in the RGI register as they would have been entered in the account on the morning of 3-12-1982, before the stocks were removed into the Bonded Warehouse. After effecting the seizure of all items, the Inspecting staff of the Central Excise Department, left the premises and the huge stocks were subsequently removed from Ranipet to Vellore. 5. A petition was filed on 3-12-1982 by the petitioner's Consultant for the return of the seized goods before the Deputy Collector of Central Excise, Madras 34. It was rejected on the ground that the goods seized from the Ultramarine and Pigments Ltd., are consi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petition of the petitioners, supported by an affidavit filed by the Deputy Collector of Central Excise. According to him, there was a check conducted by the Preventive Officers of the Vellore Division on 2-12-1982 of the factory premises of the petitioner. There was unaccounted stock of excisable goods which dare in fully manufactured state, packed in cartons and ready for deswatch. On examination of the packings and cartons, it was found that they had marked packing slips bearing the dates of previous months. A perusal of RGI register showed the above described items were not brought into the records. The Officers were satisfied that the said items were unaccounted and were meant for clandestine removal and hence seized the same under a m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Customs Act. If there is no criminal proceeding, the inherent powers of the court could not be invoked, pending the adjudication proceedings. The learned Judge hence dismissed the petition for release of a car involved in transporting smuggled goods. 9. My attention was also drawn to the decision in S. Kaliarajan v. Assistant Collector of Central Excise, Sivakasi, 1973 L.W. Crl. 208. This is a case arising, like the case on hand, under the Central Excises and Salt Act, 1944. Approving the decision of Somasundaram J. referred to above, Gokulakrishnan J. observed as follows :- "The present case on hand is analogous to the one decided by Somasundaram J. It is always open to the petitioner to invoke the jurisdiction of the High Court unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the instant case is still with the Central Excise department and not in the custody of the Court. Hence, I am of opinion this petition is not maintainable. 11. Learned Counsel for the petitioner contended the goods seized are valuable ones and are not easily transportable from Vellore to Madras where the adjudication proceedings are being conducted. The goods in such transit are liable to get damaged. On behalf of the department, the learned Central Government Prosecutor stated it is not necessary to remove the goods from Vellore to madras for the sake of adjudication proceedings. Even otherwise the department should take necessary safeguards till the disposal of the adjudication proceedings and the department should do well to complete ..... X X X X Extracts X X X X X X X X Extracts X X X X
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