1999 (2) TMI 73

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 22-7-1998 against one M/s. Sona Biscuits Pvt. Ltd., inter alia, for alleged evasion of payment of Central Excise duty amounting to nearly Rs. 11 1/2 lakh. 2.The writ petitioners' grievance, however, is that at the time of search and seizure relating to Sona Biscuits, their employee, one Senapati happened to be present at the premises and a file of papers and Rs. 8,620/- in cash which were foun....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... and thereafter Mr. Roychowdhury replied. He submitted that under Section 110, although goods might be liable to be returned after six months, and this might include the cash part, yet return of documents was not similarly circumstanced as this is governed by sub-sections (3) and (4) and not by the first two sub-sections which cover goods. 6.In my opinion, Mr. Roychowdhary's submission is right....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sh money are concerned, the court has no materials before it to-day. Because of a wide interim order the respondents have not had an opportunity to issue a show-cause notice even if they thought on their investigation that such a show-cause notice was called for. Whether such show-cause notice will be on the basis of the Customs Act or the Excise Act or some other Act, it is not possible to-day to....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e in the facts and circumstances which prevailed in May, 1998 at the Sona Biscuits premises, the writ application is dismissed. All interim orders will be vacated with immediate effect. The respondents will be permitted to take steps in accordance with law both in regard to the documents of the petitioners and the cash part. In case any copies of the documents are asked for by the petitioners, tho....