1993 (11) TMI 61

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.....]. - By this petition under Article 226 of the Constitution of India, the petitioner seeks to challenge the orders dated 30th October, 1980 (Exhibit H) and 19th December, 1980 (Exhibit I) passed by the Respondent No. 2. The petitioner has also challenged the legality of the order dated 2nd February, 1983 (Exhibit M) made by the Respondent No. 1 rejecting petitioner's appeal on the ground of limit....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....er account. The petitioner showed cause. The Assistant Collector, after hearing the petitioner, by his order dated 6-6-1979 directed the petitioner to pay Rs. 1,19,199.30 towards excise duty and also imposed fine of Rs. 2000/-. The 2nd Respondent-Collector however reviewed the order of the Assistant Collector and by his order dated 29-4-1980 set aside the order of recovery of excise duty but impos....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nment see no reason to interfere with the order of the imposition of penalty of Rs. 60,000/-. The revision application is disposed of accordingly." 4. The Superintendent of Central Excise on October 30, 1980 and December 19, 1980 passed the detention orders (Exhibits H and I). Both these orders are passed pursuant to the order passed by Collector of Central Excise in the Revision Application No....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....H and I. 5. Mr. Athawale, learned counsel for the petitioner, however, drew our attention to the order passed by the Assistant Collector for the subsequent period i.e. September, 1978 to show that the petitioner was in fact granted benefit of exemption notification issued on 15-7-1977. It is undoubtedly true that under the said order the Assistant Collector granted the benefit of exemption noti....