1989 (7) TMI 102

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....Central Excise, Calcutta-VI Division copy of which is annexure 'N' to the writ petition on the ground that the entire proceedings initiated by the respondents are arbitrary, illegal and inoperative inasmuch as the search and seizure was without jurisdiction for the reason that the condition precedent to the exercise under Rule 201 of the Rules was not satisfied and that the Assistant Collector of Central Excise had no reason to believe on the basis of which he could make such search or authorise any officer to take effective step for searching. It is also alleged that there is job work undertaken by the petitioner and nothing is manufactured to come within the mischief of the Central Excises and Salt Act, 1944 and the impugned notice to sho....

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....cle emerges having a distinct name, character and use. Therefore, manufacture does not mean merely to produce some change in its substance. Another aspect has been considered in the said decision that if the writ petition has already been entertained and the petitioner has also established his case on merits, the writ petition cannot be dismissed on the ground of availability of alternative remedy. 3. Mr. Sanyal learned Counsel appearing for the  respondents has submitted that the steps taken by the respondent in issuing the inpugned notice to show cause are well justified in law inasmuch as the petitioners have been found to manufacture items which have the marketability and there is nothing wrong in issuance of the impugned notic....

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....anxieties the court has gone through the materials on record and this court does not find that there is any dispute as regards the principle of law as referred to above and as cited from the bar. Every decision is good but ratio of the decision would be applied to the facts and circumstances of each case. Looking in details all the facts it appears to the court that the writ petition is absolutely premature and it has successfully stalled the proceeding for ten years. If it is proved by the petitioner in giving explanation to the show cause before the adjudicating authorities that the work undertaken is only job work and did not attract excise duty no order can be passed against the petitioner or even the order is passed, the same can be ch....