COLLECTOR OF CUSTOMS AND CENTRAL EXCISE SHILLONG Vs. MEGHALAYA PLYWOOD LTD

JUDGEMENT

(1.) This is the defendants' second appeal under Section 100 of the Code of Civil Procedure from the judgment and order dated 7.10.96 passed by the learned District Judge at Shilong in T.C.A. No. 1(H) 96, setting aside the judgment and order dated 11.4.96 passed by the learned Munsiff at Shillong in Title Suit No. 10(H)88. The facts of the case in a short compass are as follows: 1. The plaintiff/respondent herein filedla suit being Title Suit No. 10(H)88 before the learned Munsiffat Shillong as against the defendants for permanent injunction restraining; the defendants, their agents, associates, representatives and others from proceeding any further with the proceedings initiated, under C. No. V-44/l/Adj/86 dated 8.12.86, by and under the signature of the Collector, Customs and Central Excise, Shillong, appellant herein, and for any other relief or reliefs which the plaintiff respondent is in law and equity entitled to

(2.) According to the plaintiff, it is registered company, registered under the Companies Act, 1956 (Act 1 of 1956) having its registered office at Bawri Mansion, Dhankheti, Shillong, Meghalaya, and factory at Byrnihat withi in the State of Meghalaya and it has been dealing in the manufacture of plywoods and it is the only industrial concern of like nature within the; State of Meghalaya and is also engaged in dealing with the manufactured products throughout India and are manufacturing the same under the related Central Excise Licence since its inception in the year 1973.

(3.) To the utter astonishment and surprise of the plaintiff/respondent, on 25.2.85, the Central Excise authorities alongwith a pose of their officers and armed constables, made a sudden raid in the headquarter office and factory office of the plaintiffs company simultaneously without any valid search warrant and took away almost all the documents, account books and registers, thus violating all the statutory rules and procedure.