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2022 (9) TMI 1212 - HC - Central ExciseRejection of de-sealing of the machine and DG sets - non-filing of fresh declaration in compliance with Trade Notice 04/2020-2021 dated 18.01.2021 - HELD THAT:- The contents of the Panchnamas filed as Annexure-P/1 to P/4 along with the writ petition clearly reveal that these panchanamas were pasted at the front gate of the factory premises. The security guard was also present at the time of the search therefore, it cannot be believed that the petitioner did not know about these searches. Even otherwise, after a lapse of two years challenging the panchanamas is of no consequence when show cause notice has been issued to the petitioner. The petitioner may raise all the available grounds in reply to the show cause notice before the adjudicating authority. Shri Malhotra learned Counsel for the petitioner has failed to point out any prejudice caused to the petitioner for the aforesaid searches on various dates which have culminated into the issuance of show cause notice. Panchanamas are part of the search and investigation in the factory of the petitioner. The petitioner will have a complete opportunity to dispute the contents of the panchanamas in the adjudicating proceedings. Petition dismissed.
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