- (1.) The petitioner no. 1 which is a partnership firm and has been registered as a 100% Export Oriented Unit manufactures very high value-added products in marble and natural stone. Petitioner No. 2 is doing business for the domestic as well as export markets. They have filed this petition claiming the following reliefs :- "(i) That a suitable writ, order or direction in the nature of mandamus or prohibition be issued, restraining/prohibiting the Respondent No. from acting in contravention of the Circulars of the Central Board of Excise and Customs and the norms which are fixed by the Development Commissioner, Ministry of Commerce, Government of India. (ii) That a suitable writ, order or direction be issued in the nature of certiorari, quashing the impugned Notice No. IV (9) CP/110/03/Pt-III, dated 16-8-04 issued by the Respondent No. 2, Commissioner of Central Excise, NOIDA, enclosed herewith as Annexure 46 to this Writ Petition. (ii) That in the alternative, and without prejudice to the above, a suitable writ, order or direction be issued in nature of certiorari to Respondent No. 1 and/or 6, directing them for change of Adjudicating Officer to adjudicate the proceedings under the impugned Notice No. IV (9) CP/110/03/Pt-III, dated 16-8-04 issued by Respondent No. 2, Commissioner of Central Excise, NOIDA."
(2.) The Stamp Reporter Section has reported that the petition has been filed with laches of 299 days beyond the usual period of 90 days.
(3.) We have heard Sri Bharatji Agrawal, learned Senior Counsel for the petitioners assisted by Sri Nikhil Agrawal and Sri Piyush Agrawal and Sri Subodh Kumar, learned Standing Counsel appearing for Respondent Nos. 1, 5 and 6 and have perused the materials available on record.;