2004 (12) TMI 615

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....SDR, for the Respondent. [Order]. - These appeals are directed against orders passed by the Commissioner of Central Excise extending the period for issue of show cause notice by six months in respect of seized goods. Both the orders are in similar terms, Order in respect of M/s. Marble Art is reproduced below :- "in exercise of the powers vested in the undersigned under Section 110 of the....

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.... were seized. The appellants submit that, in such a case the seized goods are required to be returned to their owners. During the hearing of the case, learned Counsel for the appellant pointed out that this legal position remained settled by the judgments of the Apex Court in the case of Harbans Lal v. CCE & C - 1993 (67) E.L.T. 20 (S.C.) and Delhi High Court in the case of Sardar Kulwant Singh v.....

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....hall be returned to the person from whose possession they were seized: Provided that the aforesaid period of six months may, on sufficient cause being shown, be extended by the [Commissioner of Customs] for a period not exceeding six months".  5.The requirements under the above provision was considered by the Apex Court in the aforesaid cases and it was held that the extension of the pe....