9911796707
TMI Blog1996 (12) TMI 75X X X X Extracts X X X X X X X X Extracts X X X X ..... of the notice as to why (i) Central Excise Duty amounting to Rs. 71,00,129.00 as per details in Annexure `A' should not be demanded from them under Section 11A of the Central Excises and Salt Act, 1944 and (ii) penal action should not be taken against them under Central Excise Rules, 1944 for the contravention of the provisions of Rules 173C, 173F as mentioned in the notice. The petitioners were further directed to produce at the time of showing cause the whole evidence documentary or otherwise upon which they intend to rely in support of their defence. 3.Aggrieved of the said show cause notice this writ petition is filed on the ground that the petitioner-Company has appointed dealers at various places and in different parts of the count ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the evidence to be produced by the petitioners. 5.Heard Mr. M.G. Ramchanderan, learned counsel for the petitioners and also had a thoughtful consideration over the available record on the file 6.At the moment no relevant record other than Annexure P-7 which is a show cause notice is available on the file to determine as to whether the writ petition in the present form is maintainable or not. 7.The learned counsel for the petitioners vehemently argued that the amount ranging from Rs. 6,490/- to Rs. 8,500/- per tractor is the margin available to the dealers who purchase the tractors from the petitioner-Company in wholesale and sell them out in retail to the various customers. According to him, the dealings between the petitioner-Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 4(a) and it did not make any difference that the wholesale dealings of the appellants were confined exclusively to ICI and Atul and apart from these two, no independent buyers could purchase the dye stuffs in wholesale from the appellants. 9.In the instant case the position is different. There is no agreement entered into between the petitioners and any particular Company or individual that the sale of tractor in wholesale be made to them. From the show cause notice it emerges that the petitioners are selling their entire production through their authorised dealers and allow them a commission ranging from Rs. 6,490/- to Rs. 8,500/- per tractor. Such a disputed factual position of the matter can be ascertained and determined by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted at the moment and they have accepted the position of the petitioners that amounts ranging from Rs. 6,400/- to Rs. 8,500/- per tractor are the margins, to the dealers who purchase the tractors from the petitioner-Company in wholesale and sell the tractors in retail to the various customers. This is a matter to be considered by the authorities while the petitioners appear before them and plead their cause and show that the notice issued to them was wrong and the case was otherwise. 12.To the same effect learned counsel for the petitioners placed reliance on 1993 (64) E.L.T. 18 (Delhi) and 1996 (68) E.L.T. 232 (sic) but in no manner these cases have and bearing on the merits of the case. The petitioners appear to be a defiant company who ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
