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2012 (11) TMI 446 - HC - Central ExciseAuthorization for Search – search after surrender of registration - proper authorisation of search dated 9.2.2011, premises of M/s. MGM Metallisers Ltd., were searched - premises of M/s. Frenylon Industries. was also searched - Held that:- If such company had discontinued its manufacturing activities, there was nothing on record to suggest that despite such so-called discontinuance the registration of central excise was cancelled. In fact the petitioner agrees that there was no such cancellation of registration. If during such search, any documents, materials, or other incriminating or innocuous materials were found from such premises, nothing prevented the Excise authorities from taking note of the same. Further contention of the petitioner that premises of M/s. Frenylon Industries. was also searched without authorisation, also cannot be accepted. It is the case of Central Excise authorities that certain raw materials/finished products belonging to M/s. Frenylon Industries was found from the premises of M/s. MGM Metallisers Ltd. These are highly disputed questions of facts. We are unable to uphold merely on the basis of affidavits that the Excise authorities transgressed their authorisation and searched and seized materials or documents from outside of the premises of M/s. MGM Metallisers Ltd. From the affidavits filed by the respondents,there was considerable material to prima facie hold a belief that central excise duty evasion was being carried out by the group of companies led by M/s. MGM Metallisers Ltd. whose Director was Shri Nagindas Kapadia. In his case also, a separate search authorisation was issued - Under the circumstances in absence of any illegality pointed out to the authorisation of search and in absence of any foundation for examining allegations of personal mala fide, all the petitions must fail - Same are accordingly dismissed.
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