2025 (1) TMI 933

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....Mr. Sandeep Taneja, AAG along with Ms. Kinjal Surana. ORDER PER 1. Petitioners have filed this Civil Writ Petition inter alia challenging show cause notice dated 18.03.2024 under Section 11-A of the Central Excise Act. 2. It is contended by counsel appearing for the petitioners that petitioners are not the manufacturers and hence no notice could have been issued to them under Section 11-A of the Central Excise Act. It is also contended that manufacturers are stationed at Bihar and the Authorities at Jaipur had no jurisdiction to issue show cause notice. It is contended that the excise duty was deposited by the main manufacturers. 3. Counsel appearing for the petitioners have placed reliance on "M/S Radha Krishan Industries Vs. State o....

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....he present case, for the very reason that suspicious material was found at the place of the petitioners and it was found that petitioners were clandestinely involved in manufacturing of Cigarettes and even goods were being supplied which were actually relating to the manufacturing of Cigarettes. 9. The Apex Court in "M/S Radha Krishan Industries Vs. State of Himachal Pradesh & Ors." in Para No.27, has observed as under:- "The principles of law which emerge are that : (i) The power under Article 226 of the Constitution to issue writs can be exercised not only for the enforcement of fundamental rights, but for any other purpose as well; (ii) The High Court has the discretion not to entertain a writ petition. One of the restrictions p....