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of <h1>Excise Duty Seizure & Show Cause: Court Upholds Notices, Clarifies Seizure Powers</h1> The court addressed issues related to the seizure of account books and goods by excise authorities, validity of show cause notices for excise duty, ... Seizure Issues:1. Seizure of account books and goods by excise authorities.2. Validity of show cause notices for levying excise duty.3. Jurisdiction of excise authorities to seize account books without seizing goods.4. Applicability of Section 110 of the Customs Act to the Central Excises and Salt Act.5. Power of proper officer to seize documents under Section 110(3) of the Customs Act.6. Validity of seizure of goods without explicit reason to believe they are liable for confiscation.7. Comparison of the present case with a previous court decision regarding seizure of account books.8. Availability of alternative remedy under Chapter 6-A of the Central Excises and Salt Act.Analysis:1. The judgment addressed four writ petitions collectively raising common issues regarding the seizure of account books and goods by excise authorities. The petitioners were served with show cause notices for alleged non-payment of excise duty on manufactured goods valued at crores of rupees. The petitioners denied liability and sought relief from the court.2. The court considered the validity of the show cause notices issued to the petitioners for levying excise duty. It held that if the petitioners are manufacturers of excisable goods, the notices cannot be deemed without jurisdiction. The court advised the petitioners to respond to the notices to present their case effectively.3. The jurisdiction of excise authorities to seize only account books without seizing goods was challenged. The court analyzed the applicability of Section 110 of the Customs Act to the Central Excises and Salt Act. It clarified that the power to seize documents under Section 110(3) is independent of the power to seize goods under Section 110(1).4. The court discussed the applicability of Section 110 of the Customs Act to the Central Excises and Salt Act, emphasizing the power of the proper officer to seize documents deemed relevant to proceedings under the Act. It concluded that the seizure of documents is not contingent upon the seizure of goods liable for confiscation.5. The judgment addressed the validity of seizing goods without explicit reasons for believing they are liable for confiscation. The court noted the absence of specific pleas challenging the seizure's validity and highlighted that Section 110(1) does not mandate recording reasons for seizure in writing.6. A previous court decision was cited regarding the seizure of account books, emphasizing the legality of such actions under Section 110(3) of the Customs Act. The court differentiated the present case from the cited decision, asserting the legal authority to seize account books under the Central Excises and Salt Act.7. The availability of an alternative remedy under Chapter 6-A of the Central Excises and Salt Act was discussed. The court dismissed the writ petitions, noting that the petitioners should address the excise authorities to demonstrate non-liability for excise duty, which would lead to the release of seized goods and account books.8. The court rejected the request for a certificate of fitness to file an appeal before the Supreme Court, deeming no substantial question of law of general importance present in the case. The judgment concluded by instructing the supply of the order copy to the parties' counsel within three days.
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