- (1.) Heard learned counsel for the petitioner and also Sri A.K. Sinha appearing for the respondents. In view of exchange of ffidavits and in accordance with the rules of the Court, the present writ petition is being disposed of finally at the stage of admission.
(2.) The petitioner seeks quashing of the seizures dated 23rd August, 1994 and 14th September, 1994 affected in the premises of the petitioner and further seeks a mandamus for directing the respondents to release the seized goods.
(3.) The case of the petitioner is that he is manufacturing mainly Polyester Zip Fasteners falling under Chapter Heading 96.07 and also narrow woven fabric falling under Chapter Heading 5806.10 of the Central Excise Tariff Act, 1985. His further case is that zip fasteners are completely exempt from Central Excise duty. The petitioners are also registered under the Small Scale Industries and are completely exempt from Central Excise Duty as their clearance of narrow woven fabrics were within the permissible limits. It is in this background, it is submitted, that the Preventive Officers visited the premises of the petitioner on 23rd August, 1994 and seized Polyester Filament yarns the raw material for Zip Fasteners. It is this seizure which is subject matter of the challenge in the present writ petition. Thereafter the petitioner through a letter dated 25th August, 1994 applied for provisional release of the seized goods pending adjudication. However, no orders were passed on the same. Their further case is that the raw materials purchased were from the other manufacturers which have been seized by the respondents. Hence seizure of the same is also not justified. Thereafter the grievance is that instead of releasing the said seized goods the respondents visited the premises of the petitioners on 14th September, 1994 and seized zip rolls. On these facts the petitioner alleges that not only Zip Fasteners but even narrow woven fabrics are exempt from Excise Duty and reliance has been placed on the amendment to Notification No. 1/93-C.E., dated 28-2-1993 under which the narrow woven fabrics under Chapter Heading 5806.10 were made exempt from 1st April, 1994.;