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Shree Synthetics Limited v. Union Of India And Others

Shree Synthetics Limited v. Union Of India And Others

(Supreme Court Of India)

Civil Appeal No. ..... of 1994 (Arising out of SLP (C) No. 7949 of 1989) | 30-09-1994

1. Leave granted

2. Heard counsel for both the parties. This appeal is directed against the order of the High Court dismissing the writ petition. The writ petition was directed against an interlocutory order passed by the Assistant Collector, Central Excise, rejecting the application filed by the appellant to summon certain documents from the Assistant Collector, Baroda. The documents which the appellant wanted to be summoned are the following

1. Photocopies of five sample gate passes of January 1985 of M/s. Petro - Fils Ltd. Baroda showing the clearance of LOY/POY yarn the made at take-up stage and the is paid on take-up denierage

2. Refund order dated 13-2-1984 by which Assistant Collector, Central Excise, Baroda has refunded roughly Rs 33, 00, 000 to M/s Petro-Fils for refund of excess payment

3. Photocopies of five sample gate passes of january 1985 of M/s Garware Nylons Ltd. Pimpri, Poona showing the clearance of LOY/POY yarn are made at take-up stage and the duty is paid on take-up denierages

3. So far as Items 1 and 3 concerned, they are the documents filed by that particular assessee in those proceedings. We are of the opinion that the appellant cannot seek to summon not can he obtain copies of those documents. But so far as documents 2 is concerned (i.e. refund order dated 13-2-1984 passed by the Assistant Collector, Central Excise, Baroda), it is public documents of which copies can be applied for by interested parties. It is, therefore, open to the appellant to apply to the Assistant Collector, Baroda for a rules. If, however, the copy is refused to be furnished by the said Assistant Collector, it may then be open to the appellant to request the Assistant Collector, Ujjain to summon the same from the other Assistant Collector

4. The appeal is disposed of accordingly. No costs.

Advocate List
Bench
  • HON'BLE JUSTICE B. P. JEEVAN REDDY
  • HON'BLE JUSTICE S. C. SEN
Eq Citations
  • 1997 (69) ECR 259 (SC)
  • (1995) SUPPL. 3 SCC 151
  • 1996 (83) ELT 20
  • LQ/SC/1994/942
Head Note

Excise — Summoning of documents — Documents filed by assessee in proceedings — Not summonable — However, refund order passed by Assistant Collector, Central Excise, public documents of which copies can be applied for by interested parties