2001 (4) TMI 99

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.... for the petitioner and of Mr. K. Veeraraghavan, learned Additional Central Government Standing Counsel appearing for the respondent. 2.With the consent of parties on either side the writ petition itself is taken up for final disposal. 3.The petitioner had come before this court seeking for the issue of writ of certiorari to call for the records relating to the show cause notice C. No. V/52/....

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....D. Street, Race Course, Coimbatore - 641 018 as to why : (a)        the extended period under proviso to Section 11(A) of the Central Excise Act, 1944 should not be invoked in this case to demand duty as there appears to be wilful suppression of facts with an intent to evade duty of excise, (b)        the duty of Rs. 23,26....

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....iscated under 1730 of the Central Excise Rules, 1944. (e)        penalty should not be imposed on them under Rule 173Q of the Central Excise Rules, 1944 and Section 11A of the Central Excise Rules, and (f)         the interest as stipulated under Section 11AB of the Central Excise Act, 1944 should not be demanded from....

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....ions or suppressions, it is an individual proceeding. It is also fairly stated that upto a point of time, the petitioner was a lessee in respect of the other textile mill of which the other addressee to whom the show cause notice has been issued is the owner. Therefore, it relates to suppression and it is for a overlapping period. 5.It cannot be stated that the show cause notice is without juri....