TaxTMI 
TaxTMI 
2009 (11) TMI 553
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....S/Shri Asim J. Pandya, Mrs. Suman Khare and Varun K. Patel, for the Respondent. [Order per : Bhagwati Prasad, J. (Oral)]. - The present Special Civil Application has been filed against the notice issued by the Excise and Customs Department Vapi. The case of the petitioners in the present petition is that the petitioner company applied on 5th October 1996 for conversion of its factory in Dome....
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....the factory premises of the petitioner company and seized the goods under Panchnama. Thereafter, the Commissioner of Central Excise and Customs, Surat issued the impugned show-cause notice against the petitioner company against which the present petition is filed. 4. Heard learned counsel for the parties. Learned counsel for the appellant stated that the notices were without jurisdiction a....
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....d under the reasonable belief that the items were not being waste and scrap and that the description of the goods shown on some of Bills of Entries did not tally with the description on the date of the factory visit. He further submitted that the inspection that was made at Mumbai Port was made only superficially. That superficial inspection has led into condoning the act of the petitioners, which....
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....g reply to the notice. 7. We have heard rival submissions. Learned counsel for the respondent argued that fishing into as to what was the nature and kind of material and determination of the report of the laboratory is not the domain of Special Civil Application. If defence is available to the petitioners, then that defence can be taken by them before the authorities who have issued the no....