V.K.Khanna, J. - (1.) On 6.8.1986 a preventive party led by the Assistant Collector (Preventive) Central Excise Allahabad raided the business premises of M/s. Music Time Electro Cottage and M/s. Dinesh Video Cassette. The raiding party recovered and seized 27 wrist watches alleged to be of foreign make from the premises of M/s. Music Time Electro Cottage. 24 Cassettes of tape recorder and 185 V.C.R. Cassettes alleged to be of foreign origin were recovered and seized from the premises of M/s. Dinesh Video Cassette. A show cause notice dated 20.1.1987 addressed to both the firms was issued by the Assistant Collector Central Excise Allahabad requiring them to show cause as to why the seized goods be not confiscated under Section 111 of the Customs Act and why penalty be also not imposed on them under Section 112 of the aforesaid Act.
(2.) On 17.2.1987 the petitioner moved an application for separating the cases for adjudication by the proper competent authority. No orders were passed by the Assistant Collector on the aforesaid application of the petitioner but he was asked to submit his reply to the show cause notice. The petitioner filed a writ petition No. 644 of 1987 in this court which was finally disposed of on 29th July 1987 with the observations that the preliminary objection raised by the petitioner will be decided at the first instance. The Assistant Collector Central Excise by his order dated 21.10.1987 held that it was not possible to separate the case into two different and separate cases. It is at this stage that the present writ petition has been filed and it has been urged that a joint show cause notice could not be served on the petitioner and the newly aided respondent No. 3 inasmuch as the raid had been conducted in pursuance of two separate search warrants. It has been urged that the entire proceedings are without jurisdiction and liable to be quashed.
(3.) At the admission stage we have heard Sri N.B. Singh, Senior Standing Counsel appearing for the respondents and the writ petition is being disposed of finally in accordance with the Rules of the court.;