Allahabad Court August 1974 Judgments

S.N. Rolling Mills Vs. Assistant Collector of Central Excise and ors.

Court: Allahabad

Reported in: 1977(1)ELT141(All)

Gopi Nath, J.1. This writ petition challenges an order of the Central Excise Authorities seizing and sealing the petitioner's Plant, machinery and motor, fixed in his factory situate at Ganesh Ganj, Hathras, District Aligarh.2. The petitioner is a firm which carries on a partnership business under the name and style of S.N. Rolling Mills. It manufactures untrimmed circles which are used for the manufacture of utensils. The manufacture of untrimmed circles in an excisable item and the manufacturer is liable to pay excise duty on such manufacture. The petitioner's mill pays excise duty on it. On 15.12.1972 the authorities of the Central Excise Department searched the factory of one Tota Ram which adjoins the factory of the petitioner and recovered a quantity of 2424.5 kg. of copper alloys (Trimmed, untrimmed and charged) for which Tota Ram could not produce any document relating to the payment of excise duty. The goods were accordingly seized and left in his custody. It appears that duri...