- (1.) This is a second Writ Petition by the petitioner M/s. Samtal Color Ltd. The first one was numbered as Writ Petition No. 120 of 1998 on which this Court passed orders on 2-3-1998.
(2.) The prayer in this Writ Petition does not appear to be much different than the first one. Regard being had to the submissions made in this Petition, one aspect before the Court is that the affidavit in a matter like this ought to have been filed by a responsible person, in reference to a Public Limited Company at least by the Company Secretary or the person authorised and Incharge of Finances.
(3.) The petitioner has received a Memorandum from the Superintendent, Central Excise, Range-V, Div. III, Ghaziabad dated 15-4-1998. The petitioner Company has been advised that if it fails to produce the stay order for recovery or fails to deposit the amount, as has been assessed, in reference to the context, within the specified time then auction will be initiated against the petitioner Company under the Central Excise Rules. Reference of the stay order in context of the Appeal which has been filed by the petitioner before the Commissioner, Customs and Central Excise (Appeals) Ghaziabad, respondent No. 1. The petitioner seeks a certiorari that intimation of the Superintendent, Central Excise aforesaid, dated 15-4-1998 (Annexure-V to the Writ Petition) be quashed. Insofar as the order is concerned or the authority, there is no issue that there is lack of jurisdiction in the authority to pass the order or for that matter the order suffers from manifest error to occasion issue of Writ of Certiorari.;