1987 (3) TMI 112

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....1944 (hereinafter referred to as the Act). On February 26, 1973 the Divisional Preventive Party, Central Excise visited the business premises of the petitioner upon information that a sister concern namely M/s. Radhey Shyam Rolling Mills had passed on copper and copper alloy circles to the petitioner with the object to evade payment of excise duty. The party seized 167 circles of copper and copper alloy weighing 219.450 kgs. Assistant Collector Central Excise issued notice to show cause dated 10th April, 1973 to M/s. Radhey Shyam Rolling Mills to which the latter replied on 27th April, 1973. The Assistant Collector came to the finding that this firm was guilty of manufacturing and clearing the circles in question in contravention of Rules 5....

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....circles will stand. The appeal is accepted only to the extent indicated above." Since the redemption fine had not been revoked, M/s. Radhey Shyam Rolling Mills preferred revision against that part of the order to the Central Government which dismissed the same on 20th November, 1976 and refused restoration of the goods to the petitioner. 3. Aggrieved against the confiscation the petitioner has approached the court under Article 226 of the Constitution. 4. Section 173Q of the Central Excise Rules, 1944 whereunder the Assistant Collector prescribed M/s. Radhey Shyam Rolling Mills under his order dated 1st August, 1974 provides in so far as relevant. "If any manufacturer, producer or licensee of a warehouse :- (b) does not accou....

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....d before us is founded upon Section 110(2) read with Section 124(a) of the Customs Act, 1962 which provisions have admittedly been extended to Central Excise duties by notification of the Central Government under Section 12 of the Act. Section 110(2) of the Customs Act, 1962 provides:- "Where any goods are seized under sub-section (1) and no notice in respect thereof is given under clause (a) of Section 124 within six months of the seizure of the goods, the goods shall be returned to the person from whose possession they were seized; Provided that the aforesaid of six months may, on sufficient cause being shown, be extended by the Collector of Customs for a period not exceeding six months." 7. Section 124(a) is to the effect that n....