Amidst the aforesaid developments, the show cause notices issued during 1985-87 and the impugned orders dated 31.10.2001 have not attained its finality till date. The respondents in their counter affidavit have also stated as to how, in response to the said letter of the petitioner, the Additional Collector, Customs & Central Excise, Shillong, by his letter, dated 2.3.87 informed the petitioner that they should complete their examination of records within one week and thereafter should submit reply within 15 days. The Apex Court in the case of State BankofPatiala Vs. S. K. Sharma, reported in (1996) 3 SCC 364 observed thus: 47. Such prayers made, were granted. However, this time they made a further request for granting three months time for furnishing the replies to the show cause notices on completion of the examination of records. 3.5/5 45. The company intends to be completely self-reliant in timber procurement by way of Agro-forestry and hence, build long term value for the society at large. civil rule no. towards evasion ofhuge amount of duty were detected and on the basis of the same, the show cause notices were issued. Article 226 of the Constitution of India, Transmission Corporation Vs. Ch. (See R.V. 37. Click here to remove this judgment from your profile. Thereafter, the Additional Collector directed the petitioner to submit their reply on 25.9.88 without fail. Thus, the rule that even if an alternative remedy is available to a party, but once the writ petition is admitted and pending for a considerable period of time, the plea of alternative remedy available to the party may get somewhat diluted is not available in the instant case. 10,000,000. The other decisions on which the learned counsel for the petitioner placed reliance are all on the question of violation of the principles of natural justice. 48. Kitply industries limited with CIN U20211AS1982PLC001969, is a 38.1 Years old, Public Indian Non-Government Company, registered at MARGHERITA (Assam), with a paid up capital of ₹1.00 Cr. The specific case of the respondents is that the documents were already furnished. They will depute suitable officers for this and ensure that the documents are taken and replaced by the officer who will be responsible for its safe custody. Thickness: 18/19MM, 15/16MM, 12MM, 08/09MM, 6MM. change. Furnishing of documents also includes examination of records and taking extracts of the same if the records are voluminous. It is classified as Non-govt company and is registered at Registrar of Companies, Shillong. Mr. B. Sarma, learned Central Government Standing Counsel supporting the impugned action and the orders passed by the respondents submitted that the petitioner having been provided with all reasonable opportunity to get the documents either examined or to take copies of the same, the plea of non-supply of the documents is just to make out a case so as to absolve the petitioner from the liability to pay huge excise duty. the commissioner, Central Excise recorded the proceeding vide Annexure-13 record of personal hearing to the effect that all the three cases mentioned above could be dealt with together since they relate to the same issue of similar nature. Be it stated here that although the petitioner have not enclosed any one of the show cause notices to the writ petitions, the learned counsel for the petitioner produced one of the show cause notices dated 9.10.85 addressed to the Company and the Group Chairman. We are aware of the normal rule that a person must have a fair trial and a fair appeal and he cannot be asked to be satisfied with an unfair trial and a fair appeal. The prayer of the petitioner for a final decision in the matter was also recorded in the order. SHARMA, J. It will be pertinent to mention here that no such plea was raised in the earlier writ proceedings, although the show cause notices were assailed on various grounds including the very jurisdiction of the authority to issue the same. Brand: KITPLY. Get 2 points on providing a valid reason for the above and Sinha, J.) It is inolved in Manufacture of products of wood, cork, straw and plaiting materials. Such an interim order was passed on the basis of the Miscellaneous Applications filed by the petitioner in the respective writ petitions. 17. Steps were taken to popularise the plantation scheme in the States of Nagaland and Meghalaya also. In 1997, Kitply Industries Ltd had set up an institute for land restoration and agro-forestry in collaboration with Indian Institute of Technology, Kharagpur. Counsel assisted by Mr. K. Goswami, learned counsel appearing for the petitioner in all the three writ petitions in his painstaking arguments attacked the action of the respondents, which resulted in the impugned orders dated 31.10.2001. The penalty has been imposed in terms of the provisions of Rule 173 (q) of Central Excise Rules, 1944. Kitply Industries General Information Description. Company History - Kitply Industries Ltd. YEAR EVENTS 1982 - The company was originally incorporated on 26th August in Assam as Sudershan Plywood Industries Private Ltd., a leading company of the S.P. In the case of Bar Council of India Vs. High Court of Kerala, the Apex Court observed: "24. As noticed above, the writ petitions were entertained, keeping the question of maintainability open, in view of the alternative remedy available to the petitioner. The plea now being raised was never the plea in the said proceeding. Founded in 2009, in her in-law's basement, Amrit grew the business from zero to $1 million in 14 months, and started with two products and grown to over 22,000 products. It is their further case that when the documents, sought for were not furnished, the petitioner by its letter dated 24.2.98 (Annexure-11) made a further request to furnish the documents. However, the petitioner instead of complying with the said direction, submitted two more letters dated 19.12.97 and 24.2.98 asking for the copies of the 34 documents and thereafter maintained silence in the matter. The decisions are as follows: AIR 1961 SC1623: State of MP Vs. (Cintaman Sadashiva Vaishampayan), 1987 Supp SCC 518(Cndrama Tewari Vs. Union of India), (2003) 2 SCC 107: (Harbanslal Sangia Vs. Indian Oil Corporation Ltd.), (2005) 6 SCC 499: (Sate of HP Vs. Gujarat Ambuja Cement Ltd.), (1998) 8 SCC 01: (Whirlpool Corporation Vs. Registrar of Trade Marks, Munibai), 1979 ELT (J) 613: (Collector of Central Excise Vs. Sanawarmal Purohit), 1981 ELT 184 (Mad) : (Nuwood Pvt. 18. 12. The board of directors at its meeting held on May 30, 2013 has approved for the same. In the communication, they also stated that due to long lapse of time (15 years), the proceedings should be dropped and the chapter be closedbeing barred for adjudication. While interpreting legal provisions a court of law cannot be unmindful of the hard realities of life. However, it was provided in the interim order that the proceedings would go on, but no final order should be passed. It is the case of the petitioner that after the aforesaid order passed by this Court, they made a request to the respondents by their Annexure 10 letter 19.12.97 made a request for providing them with the documents as mentioned in their earlier letters dated 24.3.87,8.5.87 and 19.9.88. Counsel for the petitioner placed reliance are primarily on the principle of prejudice being caused to the party against whom an adverse order is passed without furnishing the documents forming the basis of the order and the alternative remedy being not a bar to invoke the writ jurisdiction. Mr. H. Roy, learned Sr. Bench: The, Hrishikesh Roy. There is no dispute at the bar that alternative statutory remedy by way of preferring appeals against the impugned orders was available to the petitioner under the provisions of the Central Excise Act, 1944. Kitply Industries News and Announcements/notices, Live Kitply Industries corporate announcement on Deals, Bonus, Rights, Stock Splits, Dividends, Board Meetings, Quarterly Results on Moneycontrol. 3★ A specific direction was issued to submit the show cause replies within 10 days thereafter. When the respondents allowed the petitioner to install their own Xerox machine in their office premises facilitating Xeroxing of the copies, it is hard to believe that they would have denied supply of only 34 documents out of the huge and voluminous records and documents. Kitply has made significant contributions to the nation building process by way of quality products, services and sharing its expertise. At the first instance, the petitioners unsuccessfully contended that the show cause notices were without any jurisdiction and now has called in question, the impugned orders dated 31.10.2001 confirming the demand made to the petitioner. When the matter rested thus, the petitioner approached this Court by filing the aforesaid writ petitions being Civil Rule No. We aim to bring innovative and quality products to our consumers through active research and development. | provisions of the Central Excise Act, 1944 and the Rules, Whirlpool Corporation Vs. Registrar of Trade Marks, Collector of Central Excise Vs. Sanawarmal Purohit. In the instant case inspite of receipt of the show cause notices and understanding the same so as to question the very jurisdiction towards issuance of the same, the petitioner has raised the issue relating to violation the principles of natural justice. In response to this communication, the petitioner by their Anenxure-8 letter dated 12.12.97 once again reiterated their stand of purported non-receipt of the documents and requested for supply of those documents. According to the petitioner, although they were allowed inspection of voluminous records seized by the respondents, but the required 34 documents were not made available to them. 1.9K likes. ★★★★★ God did not pass sentence upon Adam and Eve before giving an opportunity to show cause as to why they had eaten the forbidden threat. However, the petitioner again inspected and took copies of the documents on 18.12.87 and 29.1.88. Agencies. 2,51,58,639.30 with penalty of Rs. On receipt of the impugned orders, the petitioner filed the instant writ petitions on 12.12.2001 and this Court, while issuing notices by orders dated 14.12.2001, kept open the question as to whether the writ petition should at all be entertained when a statutory remedy of appeal is available to the petitioner. 41,35,714/- and Rs. 20. He also placed reliance on the two decisions, which are (2003)2 SCC107 (HarbanslalSangia Vs. Indian Oil Corporation Ltd.) and (2005) 7 SCC 764 (Ajit Kumar Nag Vs. G.M. 5,00,0007- and Rs. 'White House' A Block, 4th Floor, 119 Park Street Park Street, Kolkata-700016, West Bengal, India. (PJ) Indian Oil Corporation Ltd. provisions of the Central Excise Act, 1944. 34. 20,00,0007- (third case) respectively. The above principle has been reiterated by the Apex Court in the case of Transmission Corporation Vs. Ch. Creating your profile on CaseMine allows you to build your network with fellow lawyers and prospective clients. He also recorded the plea of the petitioner that it would not be possible to submit reply to the show cause notices in absence of the documents and that the proceedings be dropped since more than 15 years had elapsed. 24. Since its inception, the company has been a trendsetter and important benchmark for the plywood and Blockboard industry in respect of its production processes. It is the only plywood company that figures in the list of Consumer Super Brands of India. 2 is engaged in the business of manufacture and sale of Plywood products. They must be confined within their limit and cannot be allowed to run wild. 28. Vs. Sudarshan Ploywood Industries Ltd. 9. ★★★★★3.5 out of 5 VotesRated by 4 Buyers The other two show cause notices are stated to be in the same line with the variations in respect of the demand and penalty. 40. Once you create your profile, you will be able to: Claim the judgments where you have appeared by linking them directly to your profile and maintain a record of your body of work. 11. Its operations are spread throughout the country with five modern factories and 30 sales offices. The principles of natural justice, it is well settled, cannot be put into a straitjacket formula. Its application will depend upon the facts and circumstances of each case. The petitioner also has not denied the letters by which the petitioner was requested to submit show cause replies about which a mention has been made in the counter affidavit. Prabhakar. It manufactures plywood and particle boards and markets them under the Kitply and Swastik brands. S.P.Goenka and Shri. In the case of Ajit Kumar Nag (supra), on which the learned counsel for the respondents placed reliance, the Apex Court dealing with the rule of audi alteram partem, observed thus: "44. By the said orders, the petitioner in all the three cases, have been made liable, upon confirmation of the demand, the amount of Rs. Vs. Sudarshan Plywood Industries Ltd. the petitioner never raised any grievance regarding alleged non-supply of documents. All the three writ petitions by and between the same parties, being based on same set of facts and the issue involved in all the three writ petitions being the same, they have been heard analogously and are being disposed of by this common judgment and order. The petitioner made further request for granting more time permitting them to make the Xeroxing of the documents at the end of February, 1987 on the plea that the climatic condition of Shillong is not suitable in December and January. Thus, the proceedings initiated during 1985-87 by way of issuance of the three show cause notices are yet to take the final shape, even after elapse of long 20 years, out of which, long 15 years have consumed in legal proceedings initiated by the petitioner. In view of the entire facts and circumstances of the case discussed above, the plea of violation of principles of natural justice is not available to the petitioner. The company is engaged in manufacturing of decorative laminates, blockboard, plywood and adhesive for making furniture, interior designs and office furniture. 1,00,0007- (first case); Rs. S.P.Goenka and Shri. In the instant case, the position has been explained above. Superintendent (Anti-Evasion)/ (Adjudication). 1 in the present proceedings. provisions of Rule 9(1), read with 173F, 173B, 173C, 173 G (l) & (4) read with Rule 53 and Rule 226 of Central Excise Rules, 1944. provisions of Section 11A of the Central Excise Act, 1944 read with Rule 9 (2) of the Central Excise Rules, 1944. provisions of Rule 173 (q) of Central Excise Rules, 1944. The respondents carried out the search and seizure operations in the business premises of the petitioner at Kolkata and Assam on the basis of the information collected by the Directorate of Anti-Evasion that the company of the petitioner resorted to dubious method of realizing additional amount from the wholesale buyers over and above the price declared to the Department through under valuation and clearance of prime quality of plywood ex-factory in the garb of defective grades having lower rate of duty and subsequently sold under different nomenclatures of much higher price. It is also well settled that if a party after having proper notice chose not to appear, he at latter stage cannot be permitted to say that he had not been given a fair opportunity of hearing. The respondents have also stated that as per the direction of this Court contained in the order dated 19.12.97 passed in the second round of litigation i.e. The Apex Court further observed that though the matter relating to an alternative remedy has nothing to do with the jurisdiction of the case, normally the High Court should not interfere, if there is an adequate efficacious alternative remedy and that if some body approaches the High Court without availing the alternative remedy provided, the High Court should ensure that he has made out a strong case or that there exist good grounds to invoke the extra ordinary jurisdiction. According to the respondents upon examinations of the records and documents so seized, revealed large scale illegalities committed by the petitioner's company and its Directors etc. IN THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MEGHALAYA, MANIPUR, TRIPURA, MIZORAM AND ARUNACHAL PRADESH) COMPANY PETITION No. 25. Kitply Industries Ltd Promoted by S P Goenka, Kitply Industries (formerly Sudershan Plywood Industries) went public in Aug.'85. Vs. 36. The question of maintainability of the writ petitions in view of the statutory remedy of appeal being available to the petitioner, was specifically kept open by orders dated 14.12.2001, by which notices were issued in all the three writ petitions. Having failed in that round of litigation from 1987 to 1997, the took recourse to the second round of litigation in which direction was issued for supplying the documents with the rider that if not already supplied. Thus, I am of the considered opinion that there was no violation of the principles of natural justice. The respondents by their communication, dated 2.12.97 once again requested the petitioner to submit their show cause reply. Amidst the writ proceedings initiated by the petitioners one after another, the first one being of 1987, the notices to show cause issued against the petitioner under Rule 233 A of the Central Excise Rules, 1944 and the actions initiated there under including the passing of the final order dated 31.10.2001 are yet to attain the finality. In such a situation, it cannot be said that the petitioner and for that matter their representatives could not examine the relied upon documents or could not take copies thereof. Kitply Industries Limited is a Public incorporated on 26 August 1982. Khare, C.J. Kitply Cup; Media Contacts; Print Ads; TV Ads; Contact . A seasoned entrepreneur, Amrit Mansahia is the CFO of Kitply Industries, one of the fastest growing wholesale distributors of hardware and plywood in Western Canada. Formerly the company was known as Sudarsan Plywood Industries Ltd. (SPI) This company was merged with another company namely Himalayan Plywood Industries (P) Ltd. (HPI) with effect from 1.9.85 and in terms of the scheme of amalgamation, all assets, rights and liabilities of the Himalayan Plywood Industries (P) Ltd. Apart from the fact that to attract this principle in the given fact situation of the present case, the petitioner will have to show that prejudice was caused due to non-supply of the particular documents, it has been held above that the petitioner and for that matter their representatives were given enough opportunity to examine the records and to take Xerox copy of the documents as per their desire. Rule 233 A of the Central Excise Rules, 1944. 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