1996 (11) TMI 78

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....ain identical prayers for certiorarified mandamus, to quash the challan dated 3-10-1996, being purported assessment of basic duty of excise for the period 1994-95 and 1995-96, and direct the third respondent to return the documents seized from the petitioner in letter dated 24-9-1996. 2. The brief facts of the writ petitions are as follows :- The petitioner in each writ petition is a manufactur....

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....n of the principles of natural justice. he also contended that before issuing notice, there must be proceedings initiated under Section 11 of the Central Excises and Salt Act, 1944. 4. The challan, according to the petitioner, tantamounts to a demand. The learned Counsel for the petitioner relies upon the entries of the challan in Column No. 1, which are as follows :- Full particulars of the....

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....as obtained or issued. In the circumstances, I am not in a position to accept the contention of the learned Counsel for the petitioner that the challan by itself amounts to a demand. It is also worthwhile to mention that the challan does not contain any demand or direction to pay the amount mentioned in it. Further, there is no indication that the non-payment of the amount covered in the challan w....

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....der Section 11A, etc., will be initiated. There is no substance in the said contention, as there is no indication in the challan or in any document to the said effect. 6. Section 11A of the Central Excises and Salt Act provides for issuing a notice and conducting enquiry before proceeding further. Therefore, it cannot be presumed that the authorities concerned have not chosen to proceed under S....