M/S S.F. Patel A Proprietary Firm Throguh Proprietor Sanjeev Kumar F. Patel Thr Poa A.K. Patel v. The Commissioner Central Excise Customs And Service Tax Nagpur

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IN THE HIGH COURT OF JUDICATURE AT BOMBAY

NAGPUR BENCH : NAGPUR WRIT PETITION NO.1386 OF 2013 (M/s. S.F. Patel vs. The Commissioner, Central Excise, Customs and Service Tax) __________________________________________________________________ Office Notes, Office Memoranda of Coram, appearances, Court's orders Court's or Judge's orders or directions and Registrar's orders.

Shri A.P. Chaware, Advocate for petitioner.

Shri Deshpande, Advocate for respondent.

------- CORAM : B.P. DHARMADHIKARI AND KUM. I.K. JAIN, JJ.

DATED : JUNE 7, 2016 Heard Adv. Chaware for petitioner and Adv. Deshpande for respondent.

After hearing, we find that challenge is to the show cause notice dated 3/10/2012.

According to respondent, petitioner is an unregistered manufacturer of tobacco, which has evaded excise duty in excess of Rs.18 crores. Hence, during search, machines used for packaging of tobacco to be marketed have been seized and a show cause notice has been issued.

After issuance of that show cause notice, petitioner has on 17/12/2012 raised a preliminary objection. It has attempted to demonstrate that machines seized were not in a working condition and, therefore, did not form part of alleged manufacturing

0706wp1386.13 2/2 process. The objection has been overruled on 21/2/2013.

However, during hearing, Adv. Chaware for petitioner submits that if all the contentions are kept open and the objection as also defence of petitioner is considered in a time bound manner, the petitioner has no objection to file reply on merits before respondent.

Adv. Deshpande for respondent submits that challenge to the show cause notice is premature. The process of adjudication has not yet commenced. In view of these submissions, we direct petitioner to raise all defences/contentions as are open to it in law before respondent by filing suitable reply to the show cause notice. The reply be filed within six weeks from today. If reply is accordingly filed, respondent shall consider the same in accordance with law within next three months. With these directions, keeping all rival contentions open, we dispose of the petition. No costs.

JUDGE JUDGE khj