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TMI Blog1985 (10) TMI 98X X X X Extracts X X X X X X X X Extracts X X X X ..... truction and file counter-affidavit. When the case was listed yesterday, Mr. Shishir Kumar, Additional Standing Counsel prayed that the case be put up today and he would file a counter-affidavit meanwhile. Counter and rejoinder affidavits have been filed today. We have heard the learned Counsel for the parties and we dispose of the petition finally under Chapter 22 of the Rules of the Court. 3. The petitioner is a registered partnership firm dealing in copper billets. The copper alloy circles are used for manufacturing utensils. Duty is payable on the copper alloy circles sold. The copper and copper alloy circles are liable to Central excise duty under the Central Excises and Salt Act, 1944. 4. The officers of the Directorate of Revenue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the notice as to why the statutory period of six months for issue of show cause in terms of section 110 of the Customs Act, 1962 be not extended for a further period of six months. The petitioner alleged that he had replied to the show cause notices on the 9th September, 1985, and these were received by the respondents on the 9th September, 1985. 6. In the rejoinder affidavit it has been stated that thereafter the petitioner received registered notice from the Superintendent, Central Excise, Allahabad requiring him to appear for personal hearing before the Collector, Central Excise, Allahabad on the 4th of October, 1985. The petitioner alleged that he received the notice of the 1st of October, 1985. 7. The petitioner's contention is th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me was issued for the first time on 30th August, 1985. Although this notice was served on the 3rd September, 1985 and the petitioner replied by 9th September, 1985, the respondents did not take any action until the end of September fixing 4th of October, 1985 for personal hearing before the Collector. The notice fixing date of hearing before the Collector bears the date 24th September, 1985 vide annexure RA-6. It is, therefore, apparent that even the notice fixing the date for hearing was issued after expiry of six months from the date of seizure. Learned Standing Counsel was not able to satisfy that there is any order by the detaining authority for extending the period beyond six months in the present case. Since the period of detention ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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