9911796707
TMI Blog2004 (3) TMI 75X X X X Extracts X X X X X X X X Extracts X X X X ..... or a period of two years. On expiry of the licence period, respondent No. 3 shifted his manufacturing activities on 22-10-2000 in the same very area and shifted his stock of colours and chemicals, accessories and designs to the new premises without clearing the due Excise duty. The action of respondent No. 3 was brought to the notice of the Central Excise Authorities on 26-10-2000 vide communication, Annexure P-3, by the petitioner wherein the petitioner has sought a certificate "that the factory is no more working or workable and excisable since 22-10-2000". In pursuance of such communication, Stenter machine was sealed on 27-10-2000 by the respondents in exercise of the powers conferred under Rule 96ZQ(7) of the Central Excise Rules, 1944 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ory premises was sealed on 27-10-2000. The machinery was illegally sealed as there were no pending dues of the petitioner in respect of which the respondents were competent to seize or attach the machinery of the petitioner. Still further, the seals have not been opened by the respondents and, therefore, the petitioner has been deprived of the right to use the machinery which has affected the civil rights of the petitioner. 5.On behalf of the respondents it was submitted that Stenter machine was not seized or attached in pursuance of any recovery against the petitioner. Such machine was detained in pursuance of the powers conferred under Rule 230 read with Rule 96ZQ(7) of the Central Excise Rules, 1944 (for short "the Rules"). Since the i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dependent Textile Processor Annual Capacity Determination Rules, 2000 read with Rule 96ZQ of Central Excise Rules, 1944. The said machine was detained as it was alleged to be that of respondent No. 3. Once the issue of ownership of the said machine was decided, the petitioner has been informed that it is at liberty to deal with the machine as it liked. 9.The machine was sealed on 27-10-2000 by the respondent-department in view of the communication of the petitioner wherein it has sought a certificate that the factory is no more working or workable and excisable since 22-10-2000. Under the Hot Air Stenter Independent Textile Processor Annual Capacity Determination Rules, 2000, the licencee is required to pay the annual duty in terms thereo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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