TMI Blog2002 (2) TMI 1303X X X X Extracts X X X X X X X X Extracts X X X X ..... asonable opportunities to the petitioners of being heard in the matter. The consequential reliefs are sought for in respect of the alleged exercising coercion, undue influence, torture and/or from taking any steps prejudicial to the rights, interest and liberty of the officers, directors and chairman of the petitioner No. 1, company in any manner whatsoever. 2.. A writ of certiorari is also asking for production of documents relating to evasion of Central excise duty being conducted by the Officers of Central Excise Intelligence, Director General of Central Excise Intelligence at Jamshedpur to this Court. 3.. An interim order is sought to restrain the respondents from compelling the petitioner No. 1 to pay the Central excise duty on ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rved on the Chief Executive, Metal Junction at his office situated at 52 Tata Centre, Chowringee, Kolkata. Central Excise duty amounting to Rs. 4.30 crores collectively was paid under the orders of the marketing head office situated at Kolkata. The present investigation was started by the officers of the Directorate of Central Excise Intelligence under the orders, and control of the Additional Director Intelligence, Directorate General of Central Excise Intelligence, East Zonal Unit, 4/2, Karaya Road, Kolkata 700 017. In fact reports regarding the investigation are being submitted through the Deputy Director, Directorate General of Central Excise Intelligence, Jamshedpur, to his superior the Additional Director General Intelligence, Kolkata ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stages of recovery will come after due determination of the cause for issuance of summons. 6.. Factually, the petitioners' cause is that there was a difference of goods in between the place of despatch and the place of receiving the same. There is a rate of tolerance making the same plus minus as per the circular being part of the petition to the extent of 1 per cent. The computerised system has been adopted by the company in making calculation but at the destination point it has been done mechanically. Therefore, they have a very good case to reach within the scope and ambit of the tolerance point but in spite of the same the petitioners made payment of Central excise duties previously for a sum of Rs. 80 lakhs and subsequently to the t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s at Ahmedabad. A substantial part of the cause of action has arisen within the jurisdiction of this honourable Court. This honourable Court has therefore, jurisdiction to entertain, try and dispose of this petition." 8.. Apart from that, he contended before this Court that if there is any cause for issuance of summons or investigation, normally the writ court does not interfere with the same. It has been discouraged by the Supreme Court in a judgment Re: Union of India v. Tata Engineering and Locomotive Co. Ltd. reported in (1997) 96 ELT 209 (SC). 9.. That apart, there is a clear case of suppression of material facts. Previously, the petitioner No. 1 company has written a letter to the Director General, Central Excise Intelligence, Min ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wrong jurisdiction of the writ court can outrage the right to writ jurisdiction which is otherwise available for the parties. There one has to be very careful before invocation of the same. Moreover, convenience or inconvenience of the adjudicating authorities cannot be ignored particularly when the same is acted upon by the petitioner. Therefore, in coming to a question of jurisdiction the principle of forum convenience has a big role to play balance. I am acquainted with the principle that where the nexus with the lis is available that the court has the jurisdiction but a mere correspondence to the office of the petitioners cannot be said to be nexus with the lis. 10.. So far as first part of paragraph 26 of the writ petition is concern ..... X X X X Extracts X X X X X X X X Extracts X X X X
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