1988 (8) TMI 107

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....how cause notice dated September 30, 1986 and the addendam thereto dated March 17, 1987 both issued by respondent No. 4 for the alleged contravention of the Act and the Rules is bad, as ex-facie, there is no jurisdiction to issue the said show cause notice and the addendam thereto to the petitioners who was in no way connected with Duncan Agro Companies Ltd. during the relevant period and thus the....

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....working in various capacities of Senior Executives in DAIL, Shri S.S. Chandalia, Shri R.K. Agarwal, (late) Shri P.S. Menon, Shri T.C. Ghosh of the four companies mentioned the para 2(ii) above and Shri S.R. Guharoy, the then factory manager and authorised Central Excise representative at Biccavolu factory had devised procedures for generating cash and income and for the suppression of assessable v....

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...., 1984 as Senior Manager (Finance). The show cause notice has been issued for the period September, 1981 to February, 1983. It is further stated in the counter-affidavit that the petitioner was a Senior Executive prior to April 1, 1984 in a front company of M/s. Duncan Agro Industries Ltd. with Tabac Traders Pvt. Ltd. The stand taken in the counter-affidavit is that the petitioner is liable as all....

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....r the show cause notice (i.e. September, 1981 to February, 1983). The admitted fact is that the petitioner joined on April 1,1984 though the petitioner claims that he joined on August 1, 1984. It is well-settled that public orders cannot be explained in the affidavit. In "Mohinder Singh Gill and another v. The Chief Election Commissioner, New Delhi and others", A.I.R. 1978 S.C. 851,it was held:-....