- (1.) By this petition, the petitioner seeks a writ in the nature of mandamus directing the respondents to release the seized goods forthwith during the pendency of the writ petition.
(2.) In short the case is that the petitioner M/s. Olympic Petroproducts Limited is engaged in the manufacture of Polyester Monofilament Yarn, the same is chargeable under the Central Excise Tariff Act, 1985.
(3.) It is submitted that the Central Excise Department of Meerut visited the premises of the petitioner's mill on 23-8-1994 and seized a truck bearing registration No. U.P.SC/3718 which was loaded with 1039.50 Kgs of Polyester Monofilament Yarn. The truck was parked inside the factory premises, on demand the driver could not produce the relevant excise papers i.e. gate pass for transportation of the seized goods as required under Rule 52A of the Central Excise Rules, 1944, The truck, therefore, was seized alongwith the loaded goods,;