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2013 (10) TMI 569 - HC - Central ExciseRelease of Cash Seized – Held that:- In the earlier writ petition against was filed and decided on 29.11.2010, the petitioner could not explain as to why the reply has not been filed to the show cause notice issued as long back as on 7.7.2008 - the reply has not been filed to the show cause notice so far. Shri B.C. Rai states that the preparation of reply is under process - We are unable to appreciate as to why the petitioner did not seek for release of cash in the writ petition filed earlier and as to why he has taken six years' time to make an application for release of cash and has relied upon the provisions which are not attracted in the case - the Commissioner of Central Excise, has not rejected the application for release of cash - He has only deferred the application until the adjudication is complete - the petitioner had not filed the reply to the show cause notice for last five years, there is no reason to interfere in the matter – Decided against Petitioner.
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