TMI Blog2013 (2) TMI 808X X X X Extracts X X X X X X X X Extracts X X X X ..... izure that the petitioners have preferred this writ petition initially making a prayer for the quashing of the show cause notice dated 5-5-1999 and for a direction to issue fresh notice to the petitioners as well as to its sister concern Indian Chemical Company giving details of alleged evasion of excise duties. Subsequently, on 7-5-2012 the writ petition was amended making an additional prayer for a direction commanding respondents to supply the copies of relied upon documents and to return the non-relied documents in original to the petitioners for enabling them to reply to the above show cause notice and in the meantime to keep the proceedings pursuant to the show cause notice in abeyance. 3. During the course of arguments Sri V.K. Si ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eply. They have succeeded to a great extent as they have not filed reply on one pretext or the other since 5-5-1999. 8. The controversy in the petition is regarding submission of reply to the show cause notice dated 5-5-1999. It is for submitting reply to the aforesaid notice that the petitioners have raised two demands. The first is to supply copies of the certain documents relied upon in the said show cause notice. Secondly, to supply the originals of certain documents which were seized during the search though they have not been relied upon. 9. The said show cause notice calls upon the petitioners to submit explanation within 30 days of the receipt of the notice regarding the queries in relation to evasion of excise duty as enumera ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ne Mohd. Hasan a representative of the petitioners has appeared before the Superintendent Central Excise as far back as on 7-1-1999 and the computer print outs taken from the floppies were shown to him whereupon he certified that the print outs were from the floppies which were seized during the search on 20-11-1997. Once the print outs of the same were duly supplied to the representative of the petitioners at the earlier stage as find mention in our decision dated 10-3-2010 passed in earlier Writ Tax No. 541 of 1999 filed by the petitioners the demand for it again by means of another writ petition is wholly misconceived and an abuse of the process of law particularly when it had already come on record that the material stored in the floppi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... initial relief claimed in this petition was virtually the same as was claimed by the petitioners in the earlier writ petition referred to above i.e. for quashing of the show cause notice and one of the contentions was reply to the notice cannot be furnished for want of material stored in the floppies which argument was turned down by this court by referring to the show cause notice itself. 19. In view of the aforesaid facts and circumstances, we are of the opinion that the petitioners are not entitle to any relief in this petition which in effect is a second petition virtually for the same cause of action. 20. The writ petition is accordingly dismissed with direction to the respondents to pass appropriate final orders in accordance wi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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