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Showing 221 to 240 of 306 Records

• 1995 (9) TMI 89
  
  Issues Involved:
  1. 100% depreciation on gas cylinders/tankers.
  2. 40% depreciation on 10 trucks.
  
  Detailed Analysis:
  
  1. 100% Depreciation on Gas Cylinders/Tankers:
  The first issue pertains to the 100% depreciation allowed by the CIT(A) on gas cylinders/tankers, which was initially disallowed by the AO. The assessee company, engaged in the manufacture and sale of Sodium Metal Chlorina and Chemicals, claimed depreciation at 100% on ammonia gas transportation tankers based on Item No. III F(4) of the depreciation schedule. The AO disallowed this claim, asserting that only ammonia tankers, not gas cylinders, were purchased as per the relevant bill dated 24th Jan., 1985. However, the CIT(A) allowed the claim, and the Revenue appealed against this decision.
  
  The Tribunal noted that a similar claim for 100% depreciation on gas cylinders/tankers transporting hazardous ammonia gas had been allowed in the case of Mysore Ammonia Supply Corpn. vs. ITO. The learned Departmental Representative conceded this point, merely relying on the AO's order. Following the precedent set by the Tribunal in the Mysore Ammonia Supply Corpn. case, the Tribunal concluded that the CIT(A) rightly allowed 100% depreciation on gas cylinders/tankers in favor of the assessee.
  
  2. 40% Depreciation on 10 Trucks:
  The second issue involves the 40% depreciation claimed by the assessee on 10 trucks, which the AO disallowed for 8 out of the 10 trucks. The AO observed that only two trucks were actually used by the end of the accounting year, and thus allowed depreciation only for those two trucks. The remaining 8 trucks were not considered for depreciation as they were not put to actual use during the relevant period.
  
  The CIT(A) reversed the AO's decision, allowing depreciation on all 10 trucks. The CIT(A) considered that the trucks were ready for use, having obtained fitness certificates and registration from the RTO and licenses under the Indian Explosives Act before the end of the accounting year. The CIT(A) also noted that the trucks were handed over to Mehta Carriers, Bombay, under an agreement, indicating readiness for use.
  
  The Revenue appealed against this finding, arguing that the words "used for the purpose of business" in s. 32(1) of the Act imply actual use, not merely readiness for use. The learned Departmental Representative cited the Supreme Court decision in Liquidators of Pursa Ltd. vs. CIT, which held that "used for the purpose of business" means enabling the owner to carry on the business and earn profits. The Gujarat High Court in CIT vs. Suhrid Geigy Ltd. also emphasized actual, effective, and real user in the commercial sense.
  
  The Tribunal examined the arguments and the agreement between the assessee and Mehta Carriers. It found that the trucks were not used for business as required by the relevant statutory provisions and judicial interpretations. The Tribunal noted that no profits were earned from the 8 trucks, and thus, the condition of actual use was not met. Accordingly, the Tribunal reversed the CIT(A)'s decision and upheld the AO's order, disallowing depreciation for the 8 trucks.
  
  Conclusion:
  The Tribunal allowed the Revenue's appeal partially, confirming the disallowance of depreciation for the 8 trucks by the AO. The cross-objection of the assessee, supporting the CIT(A)'s order, was partly allowed to the extent of the 100% depreciation on gas cylinders/tankers.

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• 1995 (9) TMI 87
  
  Issues Involved:
  1. Appropriate tax rate for the assessee-trust.
  2. Determination of the assessee-trust as a conduit pipe of trust.
  3. Deletion of interest charged under section 217 of the IT Act, 1961.
  
  Detailed Analysis:
  
  1. Appropriate Tax Rate for the Assessee-Trust:
  
  The Revenue contended that the assessee-trust should be taxed at the maximum marginal rate, arguing that it was a conduit pipe of trusts created to reduce tax liability. The AO found that the only source of income for the assessee-trust was a 50% share of profits from Sharda Trust, which itself had no independent source of income. The AO rejected the claim that the assessee-trust was a specific trust, applying the Supreme Court's decision in McDowell & Co. vs. CTO, and taxed the income at the maximum marginal rate.
  
  On appeal, it was clarified that the beneficial share income of the assessee-trust in Sharda Trust was only 5%, not 50%, and Sharda Trust had independent income from its business. The first appellate authority found that the AO had incorrectly stated the facts and directed that the assessee-trust be taxed at the normal rate, as none of its beneficiaries had other taxable income or were beneficiaries in other trusts. The Tribunal upheld this decision, noting that the Revenue had accepted Sharda Trust as genuine and had not provided evidence that the trust arrangement was a device to avoid tax.
  
  2. Determination of the Assessee-Trust as a Conduit Pipe of Trust:
  
  The Revenue argued that the assessee-trust was part of a chain of trusts created to reduce tax liability, invoking the principle from McDowell & Co. The AO considered the trust deeds to be drafted by one person and aimed at reducing the tax payable by a family group. However, the first appellate authority and the Tribunal found no evidence to support this claim. The Tribunal noted that the Revenue had accepted the genuineness of Sharda Trust and had not provided material evidence to show that the trust arrangement was a colorable device to avoid tax.
  
  3. Deletion of Interest Charged Under Section 217 of the IT Act, 1961:
  
  The AO had charged interest under section 217, but the first appellate authority did not deal with this issue as it did not survive after the decision on the appropriate tax rate. The Tribunal agreed with this approach, finding no infirmity in the first appellate authority's order.
  
  Conclusion:
  
  The Tribunal dismissed the Revenue's appeals, upholding the first appellate authority's decision to tax the assessee-trust at the normal rate and finding no evidence to support the claim that the trust arrangement was a device to avoid tax. The charge of interest under section 217 was also not sustained.

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• 1995 (9) TMI 86
  
  Issues:
  1. Jurisdiction of the reviewing authority under Section 35EE of the Central Excises & Salt Act, 1944.
  2. Interpretation of processing losses in the context of duty demand.
  3. Applicability of Government Order-in-Revision in similar cases.
  4. Determining the jurisdiction of the Government in cases of processing losses.
  
  Detailed Analysis:
  1. The Commissioner of Central Excise, Bombay-I sought a review of an order-in-appeal passed by the Commissioner of Central Excise (Appeals), Bombay regarding a demand of duty. The reviewing authority considered the jurisdiction under Section 35EE of the Central Excises & Salt Act, 1944. The respondents raised a preliminary objection on the reviewing authority's jurisdiction, which was further discussed during the hearing. The reviewing authority proceeded to decide the case based on available records as the respondents had already been heard.
  
  2. The case involved a demand of duty based on shortages noticed in Annual Stocktaking (AST) in the respondents' factory. The Asstt. Commissioner confirmed the duty demand, which was later set aside by the Commissioner (Appeals) citing that the total shortage was less than 3.35% and adjustments for excess noticed should be considered. The respondents argued that the shortages were processing losses, not subject to the jurisdiction under Section 35EE of the Act.
  
  3. The Government referred to a previous Order-in-Revision in a similar case to determine the jurisdiction in cases of processing losses. It was noted that losses on account of processing in a factory were not covered under Section 35EE and were not within the jurisdiction of the Government. This reference was crucial in establishing the precedent for handling cases involving processing losses.
  
  4. The reviewing authority examined the nature of the losses, emphasizing that the goods were lost in processing, which is considered a manufacturing activity in a factory. The Government clarified that cases falling under the revisionary jurisdiction relate to losses during processing in a warehouse or storage, not in a factory. Therefore, losses related to manufacturing activities like processing losses can only be considered in revision if they occur in a warehouse, not a factory. Based on this analysis, the reviewing authority concluded that the case was not maintainable under Section 35EE of the Act due to the nature of the losses and the jurisdictional limitations outlined.
  
  This detailed analysis of the judgment highlights the key issues of jurisdiction, interpretation of processing losses, reference to precedent, and the determination of the Government's jurisdiction in cases involving processing losses under the Central Excises & Salt Act, 1944.

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• 1995 (9) TMI 85
  
  Issues:
  1. Interpretation of Notification No. 88 of 1984 regarding excise duty exemption on tyres.
  2. Jurisdiction of the Director General to cancel the exemption certificate.
  3. Violation of principles of natural justice in the cancellation of the certificate.
  
  Analysis:
  The case involved a dispute regarding the exemption of excise duty on tyres manufactured by a company. The company had applied for and received a certificate from the Director General of Technical Development, making them eligible for the exemption. However, a communication from the Director General raised issues about the value of the capital investment on plant and machinery, leading to a threat of cancellation of the certificate.
  
  The company argued that it did not have sufficient opportunity to provide the required information, claiming a violation of natural justice. The single Judge agreed with the company, stating that the cancellation of the certificate was unjust. The Department proposed to give the company another chance to explain, but the Judge did not find this proposal acceptable.
  
  The High Court, in its judgment, noted that the Department's willingness to provide a fresh opportunity was fair. It directed the company to file objections before the Director General and for the Director General to conduct a hearing and pass a detailed order. The company was instructed to raise all permissible contentions during this process and was barred from claiming any benefits until a final decision was made by the Director General.
  
  Ultimately, the appeal was allowed, setting aside the previous judgment and directing the company to file objections by the end of December 1995. The Director General was mandated to conduct a hearing and make a decision without making any recoveries based on the cancellation before the new order. It was emphasized that any findings by the single Judge should not influence the Director General's decision. No costs were awarded in the case.

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• 1995 (9) TMI 84
  
  Issues: Challenge to legality of judgment on refund of excise duty under Central Duties of Excise (Retrospective Exemption) Act, 1986.
  
  Analysis:
  
  1. Background and Dispute: The appeal challenges a judgment directing the refund of excise duty. The respondent, a company manufacturing food products, claimed total exemption under a specific tariff item. The Central Duties of Excise (Retrospective Exemption) Act, 1986, provided for retrospective exemption from certain duties.
  
  2. Timeline of Events: The company filed classification lists under different tariff items, securing total exemption from May 5, 1986. Following the Act's enactment, the company sought a refund for duties paid between April 12, 1986, and May 5, 1986, which was initially denied by the Assistant Collector.
  
  3. Legal Standpoint of the Company: The company contended that once the second classification list was approved, duty paid between April 12, 1986, and May 5, 1986, was without legal basis. The company argued that it was entitled to a refund under the Act due to the retrospective exemption provided.
  
  4. Court's Decision: The single Judge ruled in favor of the company, stating that the company was eligible for the refund under the Act. The Court rejected the argument that the company was not entitled to the benefit of retrospective exemption due to the timeline of classification list approvals.
  
  5. Appellant's Arguments: The appellant contended that the company was not entitled to the exemption for the period between April 12, 1986, and May 5, 1986, as a new classification list was approved only from May 5, 1986. However, the Court found no merit in this argument, emphasizing that the duty recovered during this period was unauthorized.
  
  6. Retrospective Exemption Eligibility: The appellant further argued that as the company started manufacturing only on April 12, 1986, it was not eligible for retrospective exemption. The Court disagreed, noting that the company was engaged in manufacturing before March 1, 1986, and was eligible for the refund.
  
  7. Refund Procedure: The Court partially allowed the appeal, modifying the order to remit the proceedings back to the Assistant Collector for determining the refund amount. The Assistant Collector was directed to follow the amended provisions of Section 11B of the Central Excises and Salt Act for processing the refund within a specified timeline.
  
  8. Operative Order: The Court instructed the Assistant Collector to ascertain the refund amount within three months and make the refund within two weeks if deemed necessary. The judgment concluded with no order as to costs, providing a clear directive for the refund process.
  
  This detailed analysis covers the issues raised in the judgment, the legal arguments presented by both parties, and the Court's decision, ensuring a comprehensive understanding of the case.

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• 1995 (9) TMI 83
  

  Marketability of Burner Fuel Oil captively consumed by the appellant for heating purposes in its own refinery - Held that:- Fuel oils can solidify under storage conditions and, therefore, it is usual to specify a pour point for the oil. The fact that it has to be kept under certain temperatures to remain in liquid form, contends Counsel for the Revenue, does not make it other than fuel oil. But even from these notes we find that fuel oil or furnace oil consists of residues which are primarily used in steam boilers in power and industrial plants and are distinguished from commercial fuel oils which are usually blended with other petroleum fractions. The question is one of fact and from what is stated in the affidavit filed on behalf of the appellant we are inclined to think that the Revenue has not been able to show that the residue is marketable as understood in the decisions referred to hereinbefore. Appeal allowed.

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• 1995 (9) TMI 82
  
  The Supreme Court allowed the appeals and remitted the matters back to the Commissioner of Central Excise (Appeals) in light of previous decisions. The case involves the conversion of brass and copper scraps into wires and sections through job work, potentially affecting excise duty liability. The authority is directed to determine if the character of the goods changes through job work. The appeals were disposed of with no order as to costs.

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• 1995 (9) TMI 81
  
  The Supreme Court dismissed the appeal regarding a refund application filed by a company, allowing parties to raise legal contentions, including the 1991 Amendment to the Central Excise Act. The Special Leave Petition was dismissed as the refund application time limitation plea could not be raised.

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• 1995 (9) TMI 80
  
  The Supreme Court held that for goods imported by air, sea freight alone should be included for customs duty assessment under Section 14 of the Customs Act, 1962. The Tribunal found that the goods were usually imported by sea, with air transport being an exception due to urgent demand. Therefore, the value of the goods should be determined by including sea freight, not air freight. The appeal was dismissed with no costs.

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• 1995 (9) TMI 79
  
  Issues Involved:
  1. Applicability of Clause (h) of sub-section (1) of Section 15A of the U.P. Sales Tax Act, 1948.
  2. Determination of mens rea or guilty intention for the imposition of penalty.
  3. Assessment of the Tribunal's findings regarding the misuse of Form 31.
  4. Examination of the procedural correctness and the exercise of discretion by the assessing authority.
  
  Issue-wise Detailed Analysis:
  
  1. Applicability of Clause (h) of sub-section (1) of Section 15A of the U.P. Sales Tax Act, 1948:
  The assessee contended that Clause (h) of sub-section (1) of Section 15A did not apply to the facts and circumstances of the case. Clause (h) contemplates two situations: making a false verification or declaration on an application for registration or in connection with any proceedings under the Act. The Tribunal upheld the penalty on the grounds that the assessee had misused Form 31 and the declaration was incorrect. However, the High Court observed that the penalty is not automatic and must be based on judicial considerations, emphasizing that the declaration should not have been signed unless Form 31 was fully filled out.
  
  2. Determination of mens rea or guilty intention for the imposition of penalty:
  The High Court noted that in order to sustain a penalty under Section 15A(1)(h), there must be a guilty mind or an element of mens rea. The Tribunal did not find any evidence of dishonest conduct or an intention to defraud the Revenue. The High Court referenced the case of Commissioner of Sales Tax v. Mahadeo Prasad and Sons, where it was held that the mere non-mentioning of a godown did not attract a penalty unless there was an intention to evade the law. Similarly, in Hindustan Steel Ltd. v. State of Orissa, the Supreme Court emphasized that penalty should not be imposed unless there is deliberate defiance of law or contumacious or dishonest conduct.
  
  3. Assessment of the Tribunal's findings regarding the misuse of Form 31:
  The Tribunal pointed out that the law does not permit blank Form 31 to be issued to transporters and held the issuing parties responsible for any misuse. The Tribunal found that the declaration signed by the assessee was subsequently found to be false. However, the High Court clarified that the term "false" implies an intention to deceive, which was not established in this case. The High Court noted that the declaration was signed honestly, though incorrectly, without any intention to defraud the Revenue.
  
  4. Examination of the procedural correctness and the exercise of discretion by the assessing authority:
  The High Court emphasized that the discretion to impose a penalty must be exercised judicially and based on all relevant circumstances. The Tribunal did not consider the bona fide nature of the mistake or the absence of mens rea. The High Court observed that the penalty provisions are not intended to penalize an honest assessee for a bona fide mistake and that it is not mandatory to levy a penalty in every case of default. The High Court concluded that the Tribunal committed an error of law in upholding the penalty, as no case for penalty was made out either on facts or in law.
  
  Conclusion:
  The revision was allowed, and the order of the Sales Tax Tribunal upholding the imposition of penalty was set aside. The High Court held that no case for penalty was made out, emphasizing the need for judicial discretion and the absence of any dishonest conduct or intention to defraud the Revenue.

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• 1995 (9) TMI 78
  
  The High Court of Delhi set aside the order in a case under the Imports and Exports (Control) Act, 1947 due to lack of authorization in filing the complaint as required by Section 6. The accused were discharged as cognizance could only be taken with a complaint by an authorized officer.

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• 1995 (9) TMI 77
  
  The petitioner appealed under Section 35 of the Central Excises and Salt Act, 1944, and filed an application under Section 35F to prevent the recovery of Modvat credit. The application was rejected without detailed consideration. The High Court remanded the matter back to the respondent to reconsider the application, emphasizing the need for a detailed assessment of the petitioner's prima facie case and potential undue hardship. The original order communicated via telegram was set aside.

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• 1995 (9) TMI 76
  
  The Supreme Court upheld the classification of Cellulose Acetate Scrap under Tariff Item 68 instead of 15A(1) or 15A(2). The additional duty was directed to be refunded by the Collector (Appeals) in both cases. The appeals were dismissed with no order as to costs.

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• 1995 (9) TMI 75
  
  Issues Involved:
  1. Whether the show cause notice was given within the stipulated six-month period as per Section 110(2) of the Customs Act, 1962.
  2. Interpretation of the term "given" in Section 110(2) of the Customs Act, 1962.
  3. Applicability of Section 153 of the Customs Act, 1962 in serving notices.
  
  Summary:
  
  Issue 1: Timeliness of Show Cause Notice
  The writ petitioners claimed that the show cause notice was received after the expiry of six months from the date of seizure, thus violating Section 110(2) of the Customs Act, 1962. The High Court at Calcutta, however, found that the notice was posted within the six-month period, which satisfies the requirement of the law.
  
  Issue 2: Interpretation of "Given" in Section 110(2)
  The main contention revolved around the interpretation of the word "given" in Section 110(2). The appellants argued that "given" should be interpreted in line with Section 153 of the Act, which allows for service by registered post. The respondents contended that "given" should mean actual receipt by the addressee. The court concluded that "given" in Section 110(2) is controlled by Section 153, meaning that the notice is considered given when it is sent by registered post, not necessarily when it is received.
  
  Issue 3: Applicability of Section 153
  Section 153 of the Customs Act specifies the methods of serving notices, including tendering the notice or sending it by registered post. The court emphasized that Section 153 controls the manner of giving notice under Section 110(2). The court harmonized the provisions of the Act, concluding that the notice is deemed given when it is sent by registered post within the stipulated period, aligning with the legislative intent to expedite proceedings and avoid indefinite deprivation of property.
  
  Conclusion:
  The High Court set aside the order under appeal and dismissed the writ petition, affirming that the notice was sent by registered post within the six-month period from the date of seizure. The court directed that the show cause notice proceedings should continue with appropriate opportunities for hearing provided to the respondents/writ petitioners as per law. No order as to costs was made.

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• 1995 (9) TMI 74
  
  The High Court at Calcutta ruled in favor of the appellant, holding that Hypalon should be classified as Synthetic rubber, not Synthetic resin. The Customs Authorities did not appeal this decision. The court directed the Customs to refund the customs duty deposited by the appellant. No costs were awarded.

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• 1995 (9) TMI 73
  
  The Supreme Court dismissed the appeals with the observation that documents not filed before the Tribunal cannot be considered, especially if issued after the Tribunal's decision. Appellant can seek reconsideration with the Tribunal based on the new documents. (1995 (9) TMI 73 - SC)

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• 1995 (9) TMI 72
  
  Issues Involved:
  1. Maintainability of the writ petitions in light of the doctrine of EXHAUSTION.
  2. Jurisdiction and authority of Central Excise authorities to search and seize 'Pan Masala' and other similar products.
  3. Whether 'Pan Masala' and similar products were considered 'manufactured' under Section 2(f) of the Central Excises and Salt Act, 1944, before 1985.
  4. Applicability of exemptions from excise duty under Notifications dated 1-3-1970 and 1-3-1975.
  
  Summary:
  
  1. Maintainability of the Writ Petitions:
  At the outset, the Union of India raised a preliminary objection regarding the maintainability of the writ petitions, arguing that the petitioners had not exhausted the alternative remedy u/s 35 of the Central Excises and Salt Act, 1944. However, the court decided to hear the petitions on merits, citing the ratio laid down by the Supreme Court in L. Hriday Narain v. Income Tax Officer (A.I.R. 1971 SC 33), given that the petitions had been pending for about 15 years.
  
  2. Jurisdiction and Authority of Central Excise Authorities:
  The petitioners challenged the jurisdiction and authority of the Central Excise authorities to search and seize 'Pan Masala' and other similar products, arguing that these were not excisable goods. The court found that the Central Excise authorities had the jurisdiction to conduct the search and seizure operations.
  
  3. Definition of 'Manufacture' u/s 2(f) of the Act:
  The pivotal question was whether 'Pan Masala' and similar products were considered 'manufactured' within the meaning of Section 2(f) of the Act before 1985. The court held that the process of preparing 'Pan Masala' and similar products involved a transformation that resulted in a new and distinct article with a different name and character. Thus, these products were considered 'manufactured' and were excisable under the Act even before 1985.
  
  4. Applicability of Exemptions:
  The court examined whether 'Pan Masala' and similar products were exempt from excise duty under Notifications dated 1-3-1970 and 1-3-1975. It was determined that 'Pan Masala' and similar products were neither 'food products' nor 'food preparations' and thus were not eligible for exemption under these notifications. The court also clarified that 'Pan Masala' and similar products were classifiable under Tariff Item 68 and not Item 1B of the First Schedule to the Act, making the exemptions inapplicable.
  
  Conclusion:
  The court concluded that the process of preparing 'Pan Masala' and similar products amounted to 'manufacture' within the meaning of Section 2(f) of the Act as it stood before 1985. These products were not exempt from payment of excise duty under the relevant notifications. Consequently, the impugned proceedings, including search and seizure conducted by the excise authorities, were not contrary to the provisions of the Act, without jurisdiction, or illegal. All the writ petitions were dismissed with costs, being devoid of merits.

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• 1995 (9) TMI 71
  
  Issues Involved:
  1. Validity of transfer orders.
  2. Violation of principles of natural justice.
  3. Compliance with interim orders.
  4. Administrative nature of transfer orders.
  5. Jurisdiction and powers of Central Excise Officers.
  
  Issue-wise Detailed Analysis:
  
  1. Validity of Transfer Orders:
  The petitioners challenged the transfer orders dated 21st March 1989 and 5th January 1990, arguing that the transfer of their cases from the Bombay Collectorate to the Director General of Inspection, New Delhi, and subsequently to the Collector of Central Excise, Delhi, was illegal and void. The court noted that the initial transfer order dated 21st March 1989 was rescinded by the Board's order dated 5th January 1990, which reassigned the cases to the Collector of Central Excise, Delhi. The court held that the Board has the jurisdiction to invest a person with the powers of a Central Excise Officer under the Act, and this includes the power to transfer cases for administrative reasons.
  
  2. Violation of Principles of Natural Justice:
  The petitioners argued that the transfer order was passed in violation of the principles of natural justice as it was issued without giving them a hearing. The court examined whether an opportunity of hearing was required before transferring the cases. It was held that the act of transferring cases is an administrative decision with no civil consequences affecting the rights of the petitioners. The court cited previous judgments from the Madras, Delhi, and Calcutta High Courts, which upheld similar transfer orders and concluded that the principles of natural justice do not apply to administrative decisions of this nature.
  
  3. Compliance with Interim Orders:
  The petitioners contended that the transfer order dated 5th January 1990 was in breach of the interim order passed by the court on 18th December 1989. The court clarified that the interim order only restrained the respondents from taking steps pursuant to the show cause notices and did not prohibit the rescission of the earlier transfer order. The court found no violation of the interim order as the respondents were permitted to allow the adjudicating authority to proceed with the matter.
  
  4. Administrative Nature of Transfer Orders:
  The court emphasized that the transfer of cases was purely an administrative act based on administrative exigencies. It was aimed at centralizing similar cases to avoid inconsistent decisions and expedite the adjudication process. The court rejected the petitioners' argument that the transfer order was arbitrary or required a hearing, stating that such administrative decisions do not necessitate the application of the principles of natural justice.
  
  5. Jurisdiction and Powers of Central Excise Officers:
  The court examined the relevant provisions of the Central Excises and Salt Act, 1944, and the Central Excise Rules, 1944. It was held that the Board has the authority to appoint persons to exercise the powers of a Central Excise Officer throughout India. The court noted that there is no territorial limitation on the powers of a Collector of Central Excise, and the Board can invest such powers in any officer for the purpose of investigation and adjudication.
  
  Conclusion:
  The court dismissed the petition, upholding the validity of the transfer orders and rejecting the contention that the principles of natural justice were violated. It was concluded that the transfer of cases was an administrative decision within the jurisdiction of the Board, and the petitioners had no substantive right to have their cases adjudicated only by the Collector of Central Excise, Bombay. The interim reliefs were vacated, and the petitioners' request to continue the interim relief was denied.

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• 1995 (9) TMI 70
  
  The High Court of Judicature at Allahabad allowed the writ petition filed under Article 226 of the Constitution of India, directing the respondents to release the seized goods of Indian Katha to the petitioner, a trader named M/s. Krishna Gopal Chander Khalifa & Sons. The court found that no show cause notice was issued within six months of the seizure, making the seizure illegal. The order of seizure dated 19-3-1990 was quashed, and the respondents were directed to release the goods to the petitioner.

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• 1995 (9) TMI 69
  
  The petitioner sought to quash proceedings in C.C. No. 78 of 1990 involving excise duty evasion. The Customs, Excise and Gold Appellate Tribunal found no evidence of petitioner's involvement in the firm's affairs. Relying on this, the High Court of Kerala quashed the proceedings against the petitioner.

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