DHARIYAL CHEMICALS Vs. UNION OF INDIA

JUDGEMENT

(1.) THIS petition has been preferred by one Yogesh Dhariyal, sole proprietor of Messrs Dhariyal Chemicals. The following prayers have been made in the petition :

(2.) ON 29. 08. 2007 the officers of the preventive wing of Central Excise Department visited the factory premises of the petitioner and seized certain documents and records. A panchnama had been duly drawn up. The said documents and records also included certain records of another manufacturing unit named M/s. Ganesh Enterprises, a proprietary concern of one Shri Ganesh Dutt Joshi, cousin of the present petitioner. It is the say of the petitioner that on 31. 08. 2007 both the petitioner and Shri Ganesh Dutt Joshi were called by the officers of the preventive wing and pressurised to sign certain documents and statements prepared by the said officers. Therefore, regarding the aforesaid events, the petitioner swore an affidavit on 5. 9. 2007 and filed the same in the office of the Additional Commissioner (Preventive) under certificate of posting. It appears that similar exercise took place on 6. 9. 2007 and 11. 9. 2007 followed by affidavits dated 10. 9. 2007 and 13. 9. 2007 by the petitioner.

(3.) ON 16. 10. 2007 the petitioner was addressed a letter from the office of the Chief Commissioner of Central Excise which reads as under :<FRM>JUDGEMENT_2015_TLGJ0_2008Html1.htm</FRM>