9911796707
TMI Blog1994 (1) TMI 104X X X X Extracts X X X X X X X X Extracts X X X X ..... f partners carrying on business at Nos. 142 and 143, Pension Lines Road, Gugai, Salem. The Central Excise Officers appear to have inspected the place of business on 9-11-1974 and found that 16 powerlooms were installed in the premises and the actual manufacturing process was going on, manufacturing cotton furnishing fabrics in about 12 of the said powerlooms. The petitioner appears to have not taken any central excise licence for the manufacture of cotton furnishing fabrics on power-looms in the said premises. Consequently, in the presence of witnesses, the cotton furnishing fabrics on 12 looms as also the other pieces found in the premises, already manufactured, were seized. Various account books were said to have been seized. On a verific ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had been obtained under duress and coercion and, therefore, cannot be relied upon, so as to bind the firm. It was also contended that no samples were sent to the Chemical Examiner for obtaining his opinion and that the claim for payment was also time-barred. The Collector of Central Excise, Madras by his order dated 24-2-1977 held that there were sufficient materials to prove that the petitioner manufactured cotton furnishing fabrics without obtaining the necessary central excise licence and removed them without paying the duty thereof and that the bar of limitation has no merit (sic). The said authority demanded a duty of Rs. 1,22,071.72 as also the handloom cess of Rs. 2,028.97 besides imposing a penalty of Rs. 1,00,000. The duty was als ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iminary objection raised by the respondent, relied upon another decision of the learned Single Judge of this court reported in 1992 (62) E.L.T. 496 (Madras) in the case of Super Rubber Works v. Assistant Collector of Central Excise, whereunder it has been held that though further avenue of relief is available to the petitioner like the one before me it would at best be a case of availability of an alternative remedy and a writ petition which has been admitted and allowed to be kept pending on the file of this court for a pretty long time need not be rejected on the ground that an alternative remedy is available to the very petitioner. 7.After a careful consideration of the decisions relied upon by the learned counsel on either side, I am ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... silk furnishing fabrics, the authorities ought to have secured samples and sent them for chemical examination and secured the opinion of the technical authority before saddling the petitioner with any liability and that in the absence of such action, no reliance could be placed for arriving at a decision on the nature and quality of the fabrics merely on the statement said to have been obtained from one of the partners. I am afraid that I can (not) countenance such a plea. The Tribunal has noticed at considerable length more than one factual aspects of the matter which militate against the merit of the claim on behalf of the petitioner in this regard. The Tribunal was convinced of the facts, viz. (a) that the officers found at the time of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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