- (1.) In view of the undisputed facts, the present writ petition is being disposed of finally at the stage of admission in accordance with the rules of the court.
(2.) The petitioner seeks quashing of the seizure dated 23-8-1994 and further direction to the respondents to release the seized goods forthwith and provisionally. The case of the petitioner is that the petitioners are engaged in the manufacture of polyester Monofilament yarn falling under Chapter 5406.10 of the Central Excise Tariff Act, 1985. The Preventive Officers of the Central Excise Department visited the premises of the petitioner on 23-8-1994 and seized a truck alongwith Polyester Monofilament which was parked inside the factory premises. The allegation by the respondents is that on demand the driver could not produce the relevant excise papers. The officers also seized the excess stock of finished goods, that is to say. Polyester Monofilament yarn. The petitioner has also stated certain irregularities committed by the Preventive Officers during the said seizure but it is not necessary to advert the same in this case. The case set up by the petitioner is that since the truck was parked inside the factory premises and goods were being loaded, the seizure of the goods and the truck was not at all warranted in law. The further case of the petitioners is that the petitioners were working under the Self Removal Procedure and duty on each clearance is to be paid by making debit entry in the Personal Ledger Account prior to the removal of the goods, outside the factory premises. The petitioner has challenged the seizure by stating that there was neither any shortage nor any excess. Thereafter the petitioner requested through letter dated 25-8-1994 for the provisional release of the seized goods in accordance with Rule 206(3) of the Central Excise Rules. Thereafter several reminders were sent. Since nothing happened, hence it left him with no option but to file the present writ petition for the aforesaid relief.
(3.) In paragraph 16 the petitioner has further averred that he is prepared to execute a bond and to deposit the necessary security and the duty will be paid as and when the goods are cleared from the Mills. According to the case of the Department, the Preventive Officers seized the said truck which was loaded with Polyester Monofilament yarn and on demand by the driver, he could not produce the duty paying documents. The case set up is that on physical verification of finished excisable goods lying in the factory premises, an excess of 2839.099 Kg. of polyester monofilament yarn of different grades of above 2000 denierage over and above the recorded balance were noticed and hence inference was drawn that excess goods found are contravened goods liable to confiscation and hence seized the same.;