- (1.) The petitioner, a registered company under the Companies Act is carrying on the business of manufacturing of M.S Ingots at Kotdwar (Uttrakhand). Two consignments of M.S. Ingots were being transported through two trucks bearing registration No. HR-38 J 0017 and HR -37 A 4167 were intercepted by the officials of the Central Excise Department at District Muzaffarnagar. Goods and trucks were detained on 24-8-2009 and were seized on 14-9-2009.
(2.) The respondent-department, suspected that the goods in question are contraband in nature. The petitioner applied for the release of the aforesaid trucks and goods. The Suptd., (Prevention), Custom and Central Excise, Division IInd, Muzaffarnagar asked the petitioner to furnish two bonds of amount of Rs. 5,40,000/- and 4,50,000/- and two FDRs of the value of Rs 1,35,000/- and Rs. 1,12,500/- for provisional release of the trucks. Similarly, the Department has sought for two bonds for Rs. 5,40,000/- and Rs. 4,50,000/- and two FDRs for Rs. 1,35,000/- and Rs. 1,12,500/- for the provisional release of the goods Challenging these orders, the writ petition has been filed.
(3.) When the matter was taken up earlier, it was contended by the petitioner that no excise duty is payable on the goods in question and therefore, the seizure order is wholly arbitrary and illegal. This Court on 13-10-2009 passed the following order: leard learned Counsel for the parties and perused the record. Notice on behalf of respondent Nos. 2, 3 and 4 has been accepted by Sri Zafar Munis, Advocate. The present writ petition has been filed against order dated 24th of September, 2009 passed by the Superintendent Prevention), Custom and Central Excise, Division IInd, Muzaffarnagar releasing the goods provisionally on fulfillment of the conditions specified therein. The contention of the learned Counsel for the petitioners is that the goods which have been detained are not excisable goods and no duty is payble. Petitioners, Unit is exempted from the payment of any duty in view of the Notification - General Exemption No. 42 clause 2(b) thereof which provides where an option has been exercised in writing on or before 30th day of November, 2003, exemption shall be granted on the condition specified therein. A bare perusal of the impugned order would show that the authority concerned has failed to address the said issue, may be, it was not brought to its notice. As an interim measure it is, therefore, provided that the said authority shall relook into the matter and examine the claim of the petitioners with regard to the exemption claimed on the detained goods. The authority concerned is required to take a decision within a week from the date of production of the certified copy of this order. The learned standing counsel may communicate this order to the authority concerned also. Two weeks time is granted to file counter affidavit. List the petition for admission on 29th of October, 2009.;