Judgment:
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE V.CHITAMBARESH MONDAY, THE 29TH DAY OF JULY 2013 7TH SRAVANA, 1935 WP(C).No. 9642 of 2013 (E) --------------------------- PETITIONER(S): ------------------ A.S. SASI AYYANCHIRA HOUSE, MANGALASSERY, KORATTY SOUTH P.O. THRISSUR-680308. BY ADV. KUM.P.G.GAYATHRI RESPONDENT(S): ---------------------------- 1. UNION OF INDIA REPRESENTED BY ITS SECRETARY, MINISTRY OF FINANCE NORTH BLOCK, CENTRAL SECRETARIAT, NEW DELHI-110001.
2. ADDITIONAL COMMISSIONER OF CENTRAL EXCISE CALICUT COMMISSIONERATE, C.R.BUILDINGS, MANANCHIRA CALICUT-673001.
3. THE SUPERINTENDENT OF CENTRAL EXCISE CHALAKKUDY RANGE, IRIMPAN'S BUILDING, HOUSING BOARD COLONY CHALAKKUDY-689307.
4. THE COMMISSIONER OF CENTRAL EXCISE CALICUT COMMISSIONERATE, C.R.BUILDINGS, MANANCHIRA CALICUT-673001. R1-R4 BY ADV. SRI.THOMAS MATHEW NELLIMOOTTIL,SC,CB EX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29-07-2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 9642 of 2013 (E) --------------------------- APPENDIX PETITIONER(S)' EXHIBITS ---------------------------- EXHIBIT-P1: TRUE COPY OF THE SUMMONS ISSUED UNDER S.14 OF THE CENTRAL EXCISE ACT, 1994 READ WITH S.83 OF THE FINANCE ACT, 1994, DATED 07 04.2010. EXHIBIT-P2: TRUE COPY OF THE SHOW CAUSE NOTICE BEARING NO.26/2010-11 DATED 07 06.2010 ISSUED TO THE PETITIONER. EXHIBIT-P3: TRUE COPY OF THE REPLY DATED 14 07.2010 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT-P4: TRUE COPY OF THE LETTER BEARING OC NO.680/2012 DATED 13 12.2012 ISSUED BY THE 3RD RESPONDENT. EXHIBIT-P5: TRUE COPY OF THE LETTER DATED NIL BY THE PETITIONER DISPATCHED ON 28.02.2013 ADDRESSED TO 2ND RESPONDENT. EXHIBIT-P5(A): TRUE COPY OF THE TRACKING REPORT EVIDENCING THE DELIVERY OF THE LEETER TO THE 2ND RESPONDENT AS EXTRACTED FOR HTT://WWW.INDIAPOST.GOV.IN/TRACKING.ASPX EXHIBIT-P6: TRUE COPY OF THE LETTER DATED NIL ADDRESSED TO THE 3RD RESPONDENT, RECEIVED ON 27.02.2013. RESPONDENT(S)' EXHIBITS ------------------------------ EXT.R1(A) TRUE COPY OF ACKNOWLEDGMENT CARD SIGNED BY SRI.ASOKAN ON 24.12.2011. EXT.R1(B) TRUE COPY OF LETTER DATED 20 5.2013 OF SUPERINTENDENT OF POST OFFICES, IRINJALAKUDA. EXT.R1(C) TRUE COPY OF PRINT OUT OF THE 'SENT REPORT' AND THE COPY OF LETTER DATED 31 10.2012 EXT.R1(D) TRUE COPY OF ACKNOWLEDGMENT CARD EVIDENCING THE RECEIPT OF EXT.P4 LETTER. //TRUE COPY// P.S. TO JUDGE. V.CHITAMBARESH, J.
------------------------------- W.P (C) No.9642 of 2013 ------------------------------- Dated this the 29th day of July, 2013 JUDGMENT
The writ petition has been filed challenging the proceedings for recovery initiated pursuant to an adjudicatory order passed under Section 73 of the Finance Act, 1994. The petitioner contends that he has not been served with the adjudicatory orders while the Excise Department maintains that a copy of the order was despatched to the authorised representative of the petitioner. Interest of justice will be met by directing the second respondent to despatch a copy of the adjudicatory order dated 21.12.2011 to the petitioner within a period of two weeks from today. It is however open to the Excise Department to oppose the appeal on all grounds including the Bar of Limitation in filing the appeal. The question whether the authorisation still subsists or that a copy of the adjudicatory order was infact despatched can also be raised in the objection to the appeal. The Writ Petition is disposed of. V.CHITAMBARESH, Judge. nj.