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M/s. Sri Kamalaganapathy Steel Rolling Mills Ltd. Versus The Additional Director General Directorate General of Central Excise Intelligence, The Commissioner of Central Excise

2017 (12) TMI 711 - MADRAS HIGH COURT

Writ of mandamus - Section 36(b) of the Central Excise Act, 1944 - Held that: - this Court is fully convinced that the stand taken by the petitioners is only to stall the adjudication proceedings under the guise that the petitioners have not been provided with the documents - there is absolutely no basis for issuing any direction to the authorities to provide any further documents or copies of the compact discs. Thus, the restricted prayer sought for by the petitioners is not maintainable - peti .....

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it petitions. 2.The petitioner in W.P.No.4252 of 2017 is M/s.Sri Kamalaganapathy Steel Rolling Mills Ltd., and the petitioner in W.P.No.4418 of 2017 is Mr.C.Saravanan, who is the Director of M/s.Sri Kamalaganapathy Steel Rolling Mills Ltd. Both the writ petitions were filed challenging the show cause notice dated 02.05.2016, issued by the first respondent, which was in pursuant to search and investigation operations conducted in the factory premises of the petitioner. The petitioners have not su .....

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said submission and directed counter affidavit to be filed and passed the following order: Mr.Satish Parasuram, learned Senior Counsel for the petitioner submitted that though the Writ Petition is filed against the show cause notice, the petitioner would confine the relief only for issuance of mandamus directing the respondents to furnish the materials sought for by the petitioner is compliance with Section 36(b) of the Central Excise Act. The learned counsel for the respondents is directed to .....

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V V Iron and Steel Company (P) Ltd. The petitioner received a reply from the Central Excise Commissionerate vide reply dated 13.07.2016, stating that the Compact Discs and Hard Discs were seized from the petitioner's factory by the Directorate General of Central Excise Investigation (DGCEI) and the petitioners were advised to approach them. The petitioners submitted their representation to the DGCEI and a reply was sent on 08.09.2016, stating that the imaged version of the CDs seized from th .....

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ould be relevant, which are as hereunder: 21.In so far as averment in para 14(a) is concerned, Print-outs of CD seized on 07.03.2012 were taken both on 07.03.2012 and 12.03.2012 under mahazar proceedings. They were provided to the notices along with SCN. As regards data taken from the hard-discs of other units which were certified by the person in-charge of the said affairs, copies of the relevant portions concerned with the transactions of the petitioners herein were also provided to the notice .....

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ily to stall the adjudication proceedings. All the RUD were provided to the petitioner on 05.05.2016 when the correspondences were in progress amongst the petitioners, the respondents on the score of soft copies of seized Hard discs & CD & when the hearings were fixed, the petitioner moved these writ petitions before this Hon'ble High Court on untenable and fallacious grounds that the respondents have not complied with the provisions of Section 36B of CEA 1944, in spite of the fact t .....

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