TMI Blog1988 (4) TMI 74X X X X Extracts X X X X X X X X Extracts X X X X ..... y led by the Assistant Collector (Preventive), Central Excise, Allahabad raided the business premises of M/s. Music Time Electro Cottage and M/s. Dinesh Video Cassette. The raiding party recovered and seized 27 wrist watches alleged to be of foreign make from the premises of M/s. Music Time Electro Cottage. 24 Cassettes of tape recorder and 185 V.C.R. Cassettes alleged to be of foreign origin were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 987 with the observations that the preliminary objection raised by the petitioner will be decided at the first instance. The Assistant Collector Central Excise by his order dated 21-10-1987 held that it was not possible to separate the case into two different and separate cases. It is at this stage that the present writ petition has been filed and it has been urged that a joint show cause notice c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e affidavits the petitioner and the respondent No. 3 have made a statement that they are not raising any point regarding the issue of a separate show cause notice on the ground of limitation. It has been stated that in case a corrigendum is issued by which two separate proceedings are now held i.e. one against the petitioner and the other against the respondent No. 3, the same will not be objected ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... law. It may be stated that the petitioner and the respondents including the newly added respondent No. 3 have agreed to such a course of action before us. 5. For the reasons stated above, the present writ petition is finally disposed of Petitioner will file a certified copy of this order before the Additional Collector, Central Excise, Allahabad by 20th April who will issue a corrigendum separat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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