2001 (4) TMI 99

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r. 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/52/15/160/2000, CX. Adj. dated 25-7....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 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. 23,26,451/- (Rs. 20,23,001/- (BED) and Rs. 3,03,450/- (AED) relating to the period 1998-99, should not be demanded from Shri V. M....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....interest as stipulated under Section 11AB of the Central Excise Act, 1944 should not be demanded from them till the payment of the duty involved is made. The following parties are also required to show cause to the Commissioner of Central Excise 6/7, A.T.D. Street, Race Course, Coimbatore 641 018 as to why a penalty under Rule 209A of the Central Excise Rules, 1944 should not be imposed on them, ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ion or illegal and that the respondent has no authority at all to issue the show cause notice. Hence, this court is not inclined to entertain the writ petition and keep it pending. It may be that a portion of the duty alleged to have been suppressed and demanded is referable to both viz. the writ petitioner and the lessee. But, it is well open to the petitioner to raise the objections in this resp....