D.S.Sinha, J. - (1.) Sri S.P. Gupta, learned Senior Advocate, appeared for the petitioner and Sri Vikram Gulati appeared for the respondents and they were heard, at length and in detail.
(2.) The petitioner, a Company incorporated under the Companies Act, 1956, is engaged in the manufacture and sale of Scooters, having its manufacturing unit at C-10, Panki Industrial Estage, Phase II, Kanpur, invoking the special and extraordinary jurisdiction of this Court under Article 226 of the Constitution of India, prays that the summons dated 5th February, 1996 (Annexure -13 to the writ petition), notice dated 7th February, 1996 (Annexure -15 to the writ petition) and the show cause notice dated 27th March, 1996 (Annexure -16 to the writ petition), in so far as it pertains to the period beyond six months anterior to 27th March, 1996, be quashed.
(3.) From the pleadings before the court, it transpires that preventive team of the Central Excise Division-II, Kanpur, headed by the Assistant Commissioner, Central Excise Division-II, Kanpur, visited M/s L.M.L. Limited (Scooter Unit) on 31st October, 1995 and observed that the Company was having huge balance of (1) advance of scooter booking by customers and (ii) deposits from the dealers. Therefore, a letter dated 31st October, 1995 was issued to the petitioner for getting the detailed information in that regard which was replied to by letters dated 9th November, 1995,15/17th November, 1995,14th December, 1995, 27th December, 1995 and 29th December, 1995. But these letters lacked full and required information. This led to issuance of summons dated 5th February, 1996 to the Divisional Manager of the petitioner, under Section 14 of the Central Excises and Salt Act, 1944, hereinafter called the 'Act', calling upon him to appear on 7th February, 1996 to give evidence and produce documents and records, pertaining to details regarding (a) scooter booking deposits which included period during which the deposit was collected, rate of interest applicable and its use by the company and (b) dealers' deposits which included its use by the company etc.;