9911796707
TMI Blog2002 (2) TMI 126X X X X Extracts X X X X X X X X Extracts X X X X ..... emand in accordance with law and adjudicate the case or cases after giving all reasonable opportunities to the petitioners of being heard in the matter. The consequential reliefs are sought for in respect of the alleged exercising coercion, undue influence, torture and/or from taking any steps prejudicial to the rights, interest and liberty of the Officers, Directors and Chairman of the petitioner No. 1, company in any manner whatsoever. 2.A writ of Certiorari is also asking for production of documents relating to evasion of Central Excise duty being conducted by the Officers of Central Excise Intelligence, Director General of Central Excise Intelligence at Jamshedpur to this court. 3.An interim order is sought to restrain the respondents ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Summons under Section 14 of the Central Excises and Salt Act was served on the Chief Executive, Metal Junction at his office situated at 52 Tata Centre, Chowringee, Kolkata. Central Excise duty amounting to Rs. 4.30 crores collectively was paid under the orders of the Marketing Head office situated at Kolkata. The present investigation was started by the officers of the Directorate of Central Excise Intelligence under the orders, and control of the Additional Director Intelligence, Directorate General of Central Excise Intelligence, East Zone Unit, 4/2, Karaya Road, Kolkata - 700 017. In fact reports regarding the investigation are being submitted through the Deputy Director, Directorate General of Central Excise Intelligence, Jamshedpur to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of the petitioners is that a cart cannot be put before the horse. The stages of recovery will come after due determination of the cause for issuance of summons. 6.Factually, the petitioner's case is that there was a difference of goods in between the place of despatch and the place of receiving the same. There is a rate of tolerance making the same plus minus as per the circular being part of the petition to the extent of 1%. The computerised system has been adopted by the company in making calculation but at the destination point it has been done mechanically. Therefore, they have a very good case to reach within the scope and ambit of the tolerance point but in spite of the same the petitioners made payment of Central Excise previously ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... business of the petitioners at Ahmedabad. Respondent Nos. 1 to 3 have regional offices at Ahmedabad. A substantial part of the cause of action has arisen within the jurisdiction of this Honourable Court. This Honourable Court has therefore, jurisdiction to entertain, try and dispose of this petition." 8.Apart from that, he contended before this court that if there is any cause for issuance of summons or investigation, normally the writ court does not interfere with the same. It has been discouraged by the Supreme Court in a judgment Re : Union of India v. Tata Engineering Locomotive Co. Ltd., reported in 1997 (96) E.L.T. 209 (S.C.). 9.That apart, there is a clear case of suppression of material facts. Previously, the petitioner No. 1, com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e present one. It is also to be remembered that invocation of wrong jurisdiction of the writ court can outrage the right to writ jurisdiction which is otherwise available for the parties. There one has to be very careful before invocation of the same. Moreover, convenience or inconvenience of the adjudicating authorities cannot be ignored particularly when the same is acted upon by the petitioners. Therefore, in coming to a question of jurisdiction the principle of forum convenience has a big role to play balance. I am acquainted with the principle that where the nexus with the lis is available that the court has the jurisdiction but a mere corresponding to the office of the petitioners cannot be said to be nexus with the lis. 11.So far as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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