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SCA/12963/2009 4/ 4 ORDER
IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
SPECIAL
CIVIL APPLICATION No. 12963 of 2009
=========================================================
MESSRS
MANSA CIGARS PVT LTD & 2 - Petitioner(s)
Versus
UNION
OF INDIA, THROUGH SECRETARY & 2 - Respondent(s)
=========================================================
Appearance
:
MR
PARESH M DAVE for
Petitioner(s) : 1 - 3.
None for Respondent(s) : 1,
NOTICE
SERVED BY DS for Respondent(s) : 2 - 3.
MR YN RAVANI for
Respondent(s) :
2,
=========================================================
CORAM
:
HONOURABLE
MR.JUSTICE K.A.PUJ
and
HONOURABLE
MR.JUSTICE RAJESH H.SHUKLA
Date
: 13/01/2010
ORAL ORDER
(Per : HONOURABLE
MR.JUSTICE K.A.PUJ)
Leave to amend the cause
title of the petition qua the petitioner No.1.
Pursuant to the notice
issued by this Court on 11.12.2009 and also subsequent to the order
passed on 21.12.2009, affidavit-in-reply is filed by the respondent
No.3 wherein it is stated that the respondent department has written
to the petitioner on 29.12.2009 to approach the Commissioner,
Central Excise & Customs, Vadodara I by filing an
appropriate bond alongwith security/bank guarantee as prescribed in
para IV (Provisional assessment Chapter 3, CBEC, Excise Manual of
the supplementary) instructions read with Rule 7 of Central Excise
Rules, 2002 and CBEC Circular No.686/2/2003-CX dated 2.1.2003. It
is further stated in the said affidavit-in-reply that the said
aspect was also prescribed in Board’s Circular No.686/2/2003-CX
dated 2.1.2003.
On the basis of this
affidavit-in-reply Mr.Y.N.Ravani, learned Standing Counsel appearing
for respondent has submitted that as the petitioners are ready and
willing to act as per this requirement the goods lying at factory
can provisionally be released and even the goods lying at several
depo of the respondent No.3 can also be released provisionally.
Mr.S.N.Soparkar, learned
Senior Counsel appearing with Mr.Paresh Dave, for the petitioners
submitted that subject to the rights and contentions of the
petitioners, the petitioners are ready and willing to comply with
the said requirements for provisional release of the goods as well
as for provisional assessments.
In the above view of the
matter, since this Court has already directed vide its order dated
21.12.2009 to the petitioners to comply with the terms of the bond
for the purpose of provisional assessment, no further directions are
required. However, the goods lying at various depo of the petitioner
No.3, the respondents are hereby directed to provisionally release
the goods on compliance with the requirements as indicated in the
above referred paragraph. It is further directed that the
provisional assessment should be made as expeditiously as possible,
preferably within a period of six months from the date of receipt of
writ of this order or from the date of receipt of certified copy of
this order, whichever is earlier. It is further directed that in
future, as and when goods are manufactured at the petitioner’s
factory the same may be cleared on the basis of provisional
assessment and final assessment be made as indicated above.
It is further clarified
that this order is passed without prejudice to the rights and
contentions which are available to the parties under the provisions
of law.
With these directions and
observations this petition is accordingly disposed off. Notice is
discharged without any order as to costs.
( K.A. PUJ, J.) (R.
H. SHUKLA, J.)
kks
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