TMI Blog1999 (2) TMI 73X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Excise duty amounting to nearly Rs. 11 1/2 lakh. 2.The writ petitioners' grievance, however, is that at the time of search and seizure relating to Sona Biscuits, their employee, one Senapati happened to be present at the premises and a file of papers and Rs. 8,620/- in cash which were found on his person were also seized by the Excise Authorities. 3.Dr. Pal appearing for the petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... liable to be returned after six months, and this might include the cash part, yet return of documents was not similarly circumstanced as this is governed by sub-sections (3) and (4) and not by the first two sub-sections which cover goods. 6.In my opinion, Mr. Roychowdhary's submission is right. 7.He also argued that by reason of the interim order passed during vacation on 21-5-1998, the respo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... espondents have not had an opportunity to issue a show-cause notice even if they thought on their investigation that such a show-cause notice was called for. Whether such show-cause notice will be on the basis of the Customs Act or the Excise Act or some other Act, it is not possible to-day to predict. However, in no view of the matter can it be said that the seizure in May, 1998 from Senapati who ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation is dismissed. All interim orders will be vacated with immediate effect. The respondents will be permitted to take steps in accordance with law both in regard to the documents of the petitioners and the cash part. In case any copies of the documents are asked for by the petitioners, those will be furnished by the respondents at the cost of the writ petitioners. 12. Since I have disposed of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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