Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2018 (1) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (1) TMI 1395 - GUJARAT HIGH COURTSeizure and sealing of machines - alleged illegal manufacture of Cigarettes - Held that:- After seizure of the machines under panchnama dated 15-5-2017 the only show-cause notice that the department has issued so far is dated 13-11-2017. This show-cause notice contains various proposals of levy of unpaid excise duty with interest and penalty and of confiscation of the excisable goods but does not contain any proposal for confiscation of the machinery. By now, well over six months have passed. In terms of sub-section (2) of Section 110 of the Act such machinery must be returned to the petitioner. The respondents are directed to remove the seals from the machines of the petitioner seized under panchnama dated 15-5-2017 on the condition that the petitioner shall file an undertaking before the department that he shall not use such machinery for the purpose of manufacturing any excisable goods without registration and payment of duties as and when needed - petition allowed in part.
|