Court orders return of undated cheques and demand draft, defers seizure issue pending ongoing proceedings.

The court disposed of the writ petition with an agreement for the return of undated cheques and a demand draft to the petitioner. Regarding the seizure of &8377;42 lacs without a show cause notice, the court deferred the issue pending ongoing proceedings post-notice issuance, as the respondent assured expedited proceedings.

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Issues involved:
1. Return of demand draft and undated cheques
2. Seizure of &8377; 42 lacs without show cause notice
3. Expedited proceedings post show cause notice issuance

Issue 1: Return of demand draft and undated cheques
The respondent-Revenue agreed to return two undated cheques of &8377; 25 lacs each and a demand draft of &8377; 58 lacs to the petitioner within fifteen days.

Issue 2: Seizure of &8377; 42 lacs without show cause notice
The respondent had seized &8377; 42 lacs during a search. The petitioner cited a Gujarat High Court decision stating that under Section 11A of the Central Excise Act, a show cause notice should have been issued before seizure. The respondent confirmed the issuance of a show cause notice and pending proceedings. The court declined to order the refund of &8377; 42 lacs at this stage.

Issue 3: Expedited proceedings post show cause notice issuance
The respondent assured that proceedings following the show cause notice are being conducted promptly, with the petitioner expressing no grievances in this regard.

In conclusion, the writ petition was disposed of in accordance with the agreed terms of returning the demand draft and undated cheques, while the issue of the seized &8377; 42 lacs was deferred pending ongoing proceedings post show cause notice issuance.

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