TMI Blog2004 (12) TMI 99X X X X Extracts X X X X X X X X Extracts X X X X ..... on of India the petitioner - M/s. Raghuram Grah Pvt. Ltd. and Chandra Mohan Sahu, who is the Managing Director of the aforementioned Company, seek a writ, order or direction in the nature of certiorari quashing the order dated 16th January, 2004 (Annexure 17 to the writ petition) passed by the Commissioner, Central Excise and Sevice Tax, Allahabad, Respondent No. 1. They also seek a writ, order or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Excise Act, 1944. However the Petitioner No. 2 is doing business of Kirana Goods in the name and style of M/s. Chandra Kamal Agency. He is the Managing Director of M/s. Kane Media Private Ltd. which is engaged in publication of a daily newspaper known as 'Sri India'. Thus, according to the petitioners they are not engaged in any manufacturing activities. However, it is stated by the petitioners ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i S.C. Misra, learned Additional Standing Counsel for the respondents. 4. Learned Counsel for the petitioner submitted that admittedly no proceeding under Section 110 of the Customs Act has been initiated against the petitioners, therefore, there is no justification for debarring the petitioners from operating the bank accounts which have been freezed under the orders of the Respondent No. 1. He ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing carried out. In order to enable the learned Additional Standing Counsel to point out any law under the provisions of the Central Excise Act or the rules framed thereunder which permitted freezing of the bank accounts pending investigation the matter was adjourned on 17th November, 2004. He has not been able to point out any provision under the Central Excise Act which permits freezing of the b ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
