1995 (1) TMI 77

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....e of polyester Monofilament yarn falling under Chapter 5406.10 of the Central Excise Tariff Act, 1985. The Preventive Officers of the Central Excise Department visited the premises of the petitioner on 23-8-1994 and seized a truck alongwith Polyester Monofilament which was parked inside the factory premises. The allegation by the respondents is that on demand the driver could not produce the relevant excise papers. The officers also seized the excess stock of finished goods, that is to say, Polyester Monofilament yarn. The petitioner has also stated certain irregularities committed by the Preventive Officers during the said seizure but it is not necessary to advert the same in this case. The case set up by the petitioner is that since the t....

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.... recorded balance were noticed and hence inference was drawn that excess goods found are contravened goods liable to confiscation and hence seized the same. 4.Regarding release of the said goods, as stated in the application made by the petitioner, the stand taken by the respondents is that, in fact, it is only the excess of finished goods which were found unaccounted for and have been seized. The Department on the basis of the application made by the petitioner requested his counsel to produce the documents of the Company and the Managing Director for recording his statement and for his cooperation in the investigation. For this several summons were sent to the Managing Director but he did not approach nor any cooperation was made. To t....