9911796707
TMI Blog1996 (11) TMI 78X X X X Extracts X X X X X X X X Extracts X X X X ..... rported assessment of basic duty of excise for the period 1994-95 and 1995-96, and direct the third respondent to return the documents seized from the petitioner in letter dated 24-9-1996. 2. The brief facts of the writ petitions are as follows :- The petitioner in each writ petition is a manufacturer of aluminium circles. Aluminium circles of the thickness of and exceeding 0.2 mm was exempt fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proceedings initiated under Section 11 of the Central Excises and Salt Act, 1944. 4. The challan, according to the petitioner, tantamounts to a demand. The learned Counsel for the petitioner relies upon the entries of the challan in Column No. 1, which are as follows :- Full particulars of the remittance and authority, if any (PLA/Tariff item/Order No. Date, etc./name of the comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contention of the learned Counsel for the petitioner that the challan by itself amounts to a demand. It is also worthwhile to mention that the challan does not contain any demand or direction to pay the amount mentioned in it. Further, there is no indication that the non-payment of the amount covered in the challan would will be visited with any civil or penal consequences. Hence it is very diffi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion, as there is no indication in the challan or in any document to the said effect. 6. Section 11A of the Central Excises and Salt Act provides for issuing a notice and conducting enquiry before proceeding further. Therefore, it cannot be presumed that the authorities concerned have not chosen to proceed under Section 11A of the Act merely because the challan has been obtained from the office ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
