Supreme Court of India
Commissioner of Central Excise, Haldia v. M/s. Krishna Wax (p) Ltd.
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From the headnote
Central Excise Act, 1944 – ss.3, 4, 6, 11A and 35L – Search conducted at the registered office and the factory premises of the Respondent by the officers of the Central Excise Commissionerate on the basis that the Respondent manufactured Foots Oil, Pressed Wax etc. without observing the mandatory procedure and clearing excise duty – Writ petition filed by the Respondent inter alia objecting that the department had no authority to proceed in the matter as no manufacturing activity was undertaken – Direction to decide the preliminary objection first – Show Cause Notice issued by the office of…
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