TMI Blog1995 (1) TMI 77X X X X Extracts X X X X X X X X Extracts X X X X ..... Preventive Officers of the Central Excise Department visited the premises of the petitioner on 23-8-1994 and seized a truck alongwith Polyester Monofilament which was parked inside the factory premises. The allegation by the respondents is that on demand the driver could not produce the relevant excise papers. The officers also seized the excess stock of finished goods, that is to say, Polyester Monofilament yarn. The petitioner has also stated certain irregularities committed by the Preventive Officers during the said seizure but it is not necessary to advert the same in this case. The case set up by the petitioner is that since the truck was parked inside the factory premises and goods were being loaded, the seizure of the goods and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... liable to confiscation and hence seized the same. 4.Regarding release of the said goods, as stated in the application made by the petitioner, the stand taken by the respondents is that, in fact, it is only the excess of finished goods which were found unaccounted for and have been seized. The Department on the basis of the application made by the petitioner requested his counsel to produce the documents of the Company and the Managing Director for recording his statement and for his cooperation in the investigation. For this several summons were sent to the Managing Director but he did not approach nor any cooperation was made. To this averment, learned counsel for the petitioner strongly urged that the averment is not correct and has wro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not already produced and if desired, produce the concerned documents in support of his case either by 16-1-1995 or may seek minimum time for producing the same as desired by the said authority. Thereafter the said authority will pass appropriate orders after giving opportunity to the petitioner by means of a speaking order preferably within a period of one month thereafter. The said authority apart from taking into consideration the facts and circumstances of the case will also, as urged by the learned counsel for the petitioner, take into consideration paragraph 43 of the Manual of Departmental Instructions on Adjudication. With the aforesaid observations, the present writ petition is finally disposed of. A certified copy of this order m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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