TaxTMI 
TaxTMI 
1996 (5) TMI 93
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....pur, invoking the special and extraordinary jurisdiction of this Court under Article 226 of the Constitution of India, prays that the summons dated 5th February, 1996 (Annexure - 13 to the writ petition), notice dated 7th February, 1996 (Annexure - 15 to the writ petition) and the show cause notice dated 27th March, 1996 (Annexure - 16 to the writ petition), in so far as it pertains to the period beyond six months anterior to 27th March, 1996, be quashed. 3.From the pleadings before the court, it transpires that preventive team of the Central Excise Division-II, Kanpur, headed by the Assistant Commissioner, Central Excise Division-II, Kanpur, visited M/s L.M.L. Limited (Scooter Unit) on 31st October, 1995 and observed that the Company wa....
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.... account showing (a) full amount of advance/deposits existing in the books during the period between 1st April, 1991 till date alongwith datewise refund/adjustment made and rate of amount of interest paid relating to scooter booking deposit and (b) full amount of advance/deposits during the period 1st January, 1991 till date alongwith date wise refund/adjustment and interest paid in respect of the dealers' deposits. Information regarding the use of the said deposit during the period between 1991-95 was also sought for. 6.In response to the notice dated 7th February, 1996 the petitioner submitted a letter dated 14th February, 1996 enclosing therewith a list of security received/refund with interest paid to the dealers during 1st April, 19....
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....ng of Annexure II under Rule 173C after 1st April, 1994, and no determination of the correct central excise duty. The show cause notice is also founded on the allegations that, on the scrutiny of record, it was detected that central excise duty and cess had been short paid by the petitioner by mis-statement and suppression of material facts in the various duty-paying documents and records; and there was contravention of the various provisions of the Act and the Rules framed thereunder with an intent to evade payment of central excise duty and cess. In support of the allegations the notice gives details of the materials in the shape of dates, documents and other evidence. 9.Instead of responding to the show cause notice dated 27th March, ....
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....ard. Otherwise also, the challenge to the summons and notice has sunk into insignificance in view of the fact that the petitioner responded to the summons and notice, and that the impugned show cause notice under Section 11A of the Act has been issued to the petitioner. Thus, the prayer for quashing the summons and notice has become redundant. 12.The show cause notice dated 27th March, 1996 issued under Section 11A of the Act is assailed by the petitioner on the ground that the same is without jurisdiction inasmuch as it was beyond a period of six months from the relevant date. In other words, it was beyond the period of limitation prescribed under Section 11A of the Act. Further ground of attack of the petitioner is that the extended pe....
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....ved, would empower the excise authorities to apply the extended period of limiation of five years, as provided in the proviso to Section 11A of the Act. The education upon the correctness of the allegations necessarily invokes production of evidence and acrutinity and appreciation thereof. Such an exercise is, normally, not undertaken by this Court in exercise of its special and extraordinary jurisdiction under Article 226 of the Constitution of India. The questions arising from the allegations contained in the impugned show cause notice being the questions of fact may better be examined by the excise authorities on the basis of evidence before them. The court has no doubt that if the authorities, on the basis of material produced by the pe....
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....ch adjudication. This view of the Court is fortified by the decision of the Hon'ble Supreme Court rendered in the case of the Executive Engineer, Bihar State Housing Board v. Ramesh Kumar Singh & Ors., reported in Judgments Today - 1995 (8) S.C. at page 331. 16.On behalf of the petitioner, decisions were cited to buttress the contention that this Court can entertain a petition against a show cause notice issued under Section 11A of the Act if there is no material on record to lead to conclusion of any fraud, collusion, wilful mis-statement or suppression of fact or contravention of any provisions of the Act or Rules made thereunder with intent to evade payment of duty attracting extended period of limitation of five years. There cannot b....