TMI Blog1955 (2) TMI 1X X X X Extracts X X X X X X X X Extracts X X X X ..... , is made if the tea-waste is removed from the tea garden for the purpose of manufacturing Caffeine. In 1947, and thereafter on various occasions, the petitioner company applied to the Excise authority for a licence to obtain tea-waste without payment of the Central Excise duty leviable thereon. In the applications it was stated that the petitioner would manufacture Caffeine at their foctory at 11A, Prince Anwar Shah Road, Calcutta, and that tea-waste will only be used for the manufacture of the aforesaid commodity and in the manner set out in the Schedule appended to the application. In the Schedule it was stated that the process of manufacture would be chemical extraction and then concentration and in-vacuo evaporation. It was also stated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thorough investigation should be made as to whether the petitioner company has utilised all duty-free tea-waste for manufacturing Caffeine or has made surreptitious profit by disposing of the duty-free tea-waste as edible tea, in violation of the terms of the licence granted by the Excise Authorities. It appears that the Assistant Chemical Examiner of the Calcutta Customs House visited the company sometime in November, 1952 and he has given a note, a copy of which is annexed to the Affidavit in opposition. According to his report, the Chief Chemist and the Manager of the Company were not very frank in the information they gave about the process of manufacture. They mentioned some vague items of Chemicals being used, and described some irre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... given rise to this application is a notice issued by the Superintendent Central Excise Land Customs, Central Preventive Circle Calcutta, dated the 16th December, 1952, to the petitioner, under Section 14 of the Central Excises and Salt Act. That Section empowers Excise officers mentioned therein, to summon any person whose attendance they consider necessary either to give evidence, or to produce a document or any other thing, in any inquiry which such officers are making, for any of the purposes of the Act. A summons to produce document and other things may be for the production of certain specified documents and things or for the production of certain description in the possession or under the control of the persons summoned, it is furthe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to 1952". The heading in the statement required to be furnished, which is objected to, runs as follows:— "Quantities of different kinds of ingredients used itemwise." 3This Rule was issued on the 19th January, 1953 by. Bose, J. calling upon the respondents opposite parties to show cause why the books mentioned in the petition should not be returned to the petitioner or why a Writ in the nature of Mandamus should not issue to the opposite parties directing them to forbear from acting under the summons dated the 16th December, 1952, complained of in the petition, or why a writ in the nature of Prohibition should not issue prohibiting the opposite parties from taking any steps under the said summons and also why the said summons should ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o by the Excise authorities and there is no further scope of any enquiry or investigation or issue of summons under Section 14 of the Act. I am unable to accept this argument. It is true that the provisions contained in Rules 192 to 197 in Chapter 10 of the Rules are applicable to the facts of this case, but I do not see how either Rule 9 or Section 14 of the Act is excluded. The petitioner has removed excisable goods from the tea-gardens to his works or factory, duty-free on the representation that it was going to manufacture Caffeine and that it would not utilise tea-waste in any other manner or form. If it fails to carry out this undertaking, then obviously there has been a violation of Rule 9, because excisable goods have been removed f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... probing into any secret industrial process, nor is the grievance of the petitioner a real one. What was found on inspection was that the petitioner was not manufacturing proper Caffeine which it undertook to do under the licence. For example, in the year 1948, no books or documents can be produced by the Company to show that any Caffeine at all was produced. In this application, I am not deciding the disputed questions of facts, and it is not possible for me to say whether the charges levelled against the petitioner company are justified or not. All I am concerned with, is to see whether the summons issued under Section 14 is in proper exercise of the statutory power. As regards the enquiry about the ingredients, it arises because of the re ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
