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WHETHER A post facto COMPLIANCE WILL CURE THE PROCEEDING?

Central Excise - By: - Mr. M. GOVINDARAJAN - Dated:- 6-11-2017 - In Super Iron Foundry Private Limited V. Union of India - 2017 (7) TMI 339 - CALCUTTA HIGH COURT the present writ petition was filed by the writ petitioner challenging the order passed by the Chief Commissioner of Central Excise, Kolkata Zone. The writ petitioner submitted the following before the High Court- The authorities are required to follow the procedure prescribed under the notification issued in respect of Central Excise R .....

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h reports to the petitioner; The Revenue contended the following before the High Court- The writ petition is a premature one; The impugned order seeks to put in the restrictions as noted in the order; The final proceedings have not yet been undertaken; The respondents will be entitled to copies of such documents as are relied upon by the Department once the show cause notice is issued; Since the Department is yet to issue any show cause notice, the question of supply of such documents does not a .....

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e doubtful. The High Court analyzed the procedure to be followed in such proceedings as notified under Rule 12CCC. The said procedure provides that- The Principal Commissioner of Central Excise,after examination of records and other evidence, and after satisfying himself that the person has knowingly committed the offences as specified, may forward a proposal to the Principal Chief Commissioner of Central Excise to withdraw the facilities and impose restrictions during or for such period within .....

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vailable or period for which restrictions shall be operative; The Principal Chief Commissioner before issuing the order shall given an opportunity of being heard to the person against whom the proceedings have been initiated and shall take into any representation made by such person before he issues the order. The High Court observed that the procedure require an Adjudicating Authority to satisfy that the records and relevant documents are sufficient to arrive at a reasonable belief so as to tak .....

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