9911796707
TMI Blog1995 (1) TMI 72X X X X Extracts X X X X X X X X Extracts X X X X ..... 31-7-1983. The allegation was that the appellant wrongfully availed of exemption notification and cleared the goods in an illicit manner. The appellant challenged the validity of the said show cause notice by filing in a writ petition in the Gujarat High Court, being SCA No. 4611 of 1984, which was disposed of on 13-9-1984 under the following order : "No final action pursuant to the show-cause notice had been taken. It is for the petitioners to show-cause. Their complaint before us is that certain documents on which they would like to rely, though the Excise Authorities have indicated that they do not propose to rely on them, are not made available to them despite their request and this may vitiate the proceedings now taken as it would be in violation of the principles of natural Justice. Though we have been addressed elaborately by the petitioners' counsel, we have not been persuaded to agree that interference at this stage is called for. It is open to the petitioners to urge all their contentions in answer to the show-cause notice including their contention as to why the copies of the documents sought for by them are necessary for the proper conduct of their defence and as to ho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pen to him in law in such appeal. However, seeking to misinterpret the said order of the High Court, the appellant filed an appeal before the CEGAT against the very same order dated 16-12-1985. On the Tribunal expressing a doubt as to the maintainability of the appeal, the appellant withdrew the appeal unconditionally. It was dismissed as withdrawn on 15-5-1986. 7. Within two weeks of the dismissal of its appeal by the Tribunal, the appellant again approached the Gujarat High Court, during the summer vacations, in the last week of May 1986. The prayers in the writ petition are to the following effect : "(A) This Hon'ble Court may be pleased to issue a writ of mandamus and/or any other writ in the nature of mandamus directing the respondents to give the inspection of the documents mentioned at Serial Nos. 1, 2 and 4 in the letter dated 16-7-1984 which is at Annexure D to this petition (B) The Hon'ble Court may issue an appropriate writ, mandamus or direction or order quashing and setting aside the order passed by the Collector of Central Excise and Customs, Baroda dated 16-12-1985 which is at Annexure C to this petition." 8. It is evident that the writ petition was directed agai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h things to happen." The writ petition was accordingly dismissed. 9. In the special leave petition filed in this Court, the following order was made on 11-12-1989 : "Issue notice on the special leave petition returnable on 6-2-1990, state in the notice that the matter will be disposed of at the notice stage. In the meantime proceedings may go on but no final order will be passed. It is stated that the proceedings are at the stage where the cross- examination of the witnesses called by the department is in progress. It is further stated that the diaries which are the subject-matters of this adjudication the witnesses called will not be cross-examined. In that view of the matter proceedings to that extent are stayed." The record does not disclose that the special leave petition was posted on 6-2-1990 as directed in the aforesaid order. It was posted only sometime towards the end of 1994. It is not known who is responsible for this state of affairs. This Court intended that the matter will be disposed of at the notice stage itself soon after the service of the notice on the respondents. The notice on the respondents was served immediately and in fact they filed their counter-affi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant has been doing this because he thinks that even if he is liable to pay any duty pursuant to the show-cause notice, he would not be liable to pay interest thereon since the Act does not provide for granting of interest. According to the show-cause notice, the duty payable is over rupees ten crores. In our opinion, the very filing of the writ petition, SCA No. 2885 of 1986, is a gross abuse of the process of the court and so is the present special leave petition/civil appeal. It is necessary in the interests of justice that such tactics should not be allowed to pass muster and should, in no event, be allowed to benefit the persons indulging in them. Stringent terms have to be imposed so that not only the appellant but others minded like him should know that they should not play with the courts and that if they do so, they should not complain if they are mauled in the process. This is the price of abusing the process of court. The court which is seized of the matter has the undoubted power to make such orders as it thinks just and necessary to meet the ends of justice. It should be remembered that it is the respondent who has invoked the jurisdiction of the High Court and this C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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