Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

1990 (11) TMI 146

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r of power in the manufacturing process, and they came to this Court to quash the orders of detention and for the consequential relief of total exemption from levy of excise duty on the goods manufactured by them during the period of exemption, or for passing orders on the show causes issued considering their replies sent. 2. There having been no stay with reference to the investigation into the question, by the departmental authorities, that has been completed and the result of the investigation is that further proceedings have been dropped since there is no evidence to prove that the petitioners violated the condition for exemption, namely, not to use power in the manufacturing process. Further, we are told that the goods detained have .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... er in that Writ Petition can work out its rights. With regard to the Writ Petition No. 9571 to 1987, we have been informed that the investigation is over and the demand already raised has been confirmed and the appeal filed by the petitioner has also been dismissed. It is for this petitioner to prosecute further remedies available to it in accordance with law as against the decision of the appellate authority. In the said circumstances, it is not proper for this Court at this juncture to go into the controversy in writ jurisdiction and these two Writ Petitions are dismissed. The dismissal of the Writ Petitions is not adjudicating the controversy on merits, and it is open to the petitioners to urge the points available to them before the con .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... f the appellants, will not be proper for us in writ jurisdiction. The authorities can prosecute the adjudication proceedings and pass orders thereon on merits. Before orders of adjudication are passed, the appellants shall be given adequate opportunity to make their full say on the question involved. The authorities concerned shall certainly do the consideration of the question involved and pass orders without reference to the dismissal of the Writ Appeals and without in any manner being influenced by whatever has been said in the orders of detention. The appellants, if they are to be aggrieved by the orders to be passed as a result of the investigation, can resort to the remedies available to them in law. 7. Under these circumstances, th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... em, it is open to them to have recourse to the remedies available to them in law. Before orders of adjudication are passed, the petitioners in this batch of cases, shall be given adequate opportunity to make their full say on the question involved. The authorities concerned shall certainly do the consideration of the question involved and pass orders without reference to the dismissal of the Writ Petitions and without in any manner being influenced by whatever has been said in the orders of detention. Subject to the above directions, these Writ Petitions are dismissed. No costs. Writ Petition Nos. 11564,13304 and 13305 of 1990 : 10. In these three Writ Petitions, the challenge is of the show cause notices issued. We do not think that we .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates