TIRUPATI CIGARETTES LTD Vs. UNION OF INDIA
LAWS(ALL)-2013-1-175
HIGH COURT OF ALLAHABAD
Decided on January 15,2013

Tirupati Cigarettes Ltd Appellant
VERSUS
UNION OF INDIA Respondents

JUDGEMENT

- (1.) The present writ petition has been filed, inter-alia, praying for quashing the order dated 27.11.2012 (Annexure 7 to the writ petition) and the order dated 27.12.2012 (Annexure 9 to the writ petition). It appears that the petitioner had obtained Central Excise Licence/Registration from the Central Excise Department at Varanasi, and it was engaged in the business of manufacture of Cigarettes falling under Chapter/Sub-Heading 2403.11 of the Central Excise Tariff Act, 1985 at Varanasi as a franchisee of M/s. G.T.C. Industries Limited, Bombay.
(2.) A show-cause notice dated 29.9.1995 (Annexure 1 to the writ petition) was issued to the petitioner (and others) by the Commissioner of Central Excise, New Delhi. The said notice required the petitioner (and others) to show-cause as to why various actions mentioned in the said notice be not taken against the petitioner (and others).
(3.) The petitioner filed a writ petition before this Court being Civil Misc. Writ Petition No. 143 of 2000. By the order dated 11.2.2000, this Court disposed of the writ petition, inter-alia, directing that photo-stat copies of all the relevant documents, which were to be relied upon against the petitioner must be supplied to the petitioner before proceeding further in the matter. It is not disputed that photo-stat copies of the relevant documents relied upon against the petitioner have since been supplied to the petitioner. It further appears that personal hearing in the matter has been going on before the respondent No. 3.;


Click here to view full judgement.
Copyright © Regent Computronics Pvt.Ltd.