2008 (11) TMI 166

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....s petition, the petitioners seek quashing of (i) search and seizure proceedings conducted on 21-3-2005 as per Recovery Memo (Annexure P-2), (ii) show, cause notice dated 27-4-2007 (Annexure P-3), under Section 11A, 11B and 11C of the Central Excise Act, 1944 read with Rule 25D of the Central Excise Rules, 2002 and (iii) notification dated 4-5-1963 issued under Section 12 of the Central Excise Act,....

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....ued, requiring the petitioners to show cause, inter alia, why excise duty be not imposed with interest and penalty. The petitioners sought various documents to prepare their defence and also sought cross-examination of some persons. Some of the persons were allowed to be cross-examined, while request of the petitioners was turned down for others. 4. We have heard learned counsel for the petitione....

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....t be held to exclude the subject of search which is not foreign to machinery for levy of duty. There cannot be water-tight separation of subject matter dealt with in different statutory provisions and the Statute has to be read as a whole. The provision of Section 12 have to be liberally construed, as may be necessary to give effect to the objects of the Statute, We are, accordingly, unable to hol....