JUDGMENT R.K. Gulati, J.
1. We have heard learned Counsel for the parties.
2. The only contention urged on behalf of the petitioner was that the order dated 7th Feb., 1979, contained in Annexure-2 to the writ petition, was passed by the Collector Central Excise, Kanpur without affording an adequate opportunity to the petitioner. The order of the Collector was challenged before the Central Board of Excise and Customs where similar contention was raised and was rejected by an order dated 29.2.1980. The Board in its order has found that the case was fixed on different dates for affording a personal hearing to the petitioner but it failed to avail the opportunity on one pretext or the other. The Board in its order has remarked as under:
The counsel of the appellants had set a pre-condition for attending the hearing that they should be shown the seizure report and XT-Is of the seizing officers. Since these documents were department's internal documents and were not relied upon in the case, naturally these documents could not have been shown to the appellants. A pre-condition in this regard was correctly viewed by the Collector as a pretext of not attending the hearing and not submitting their defence. The Collector had, therefore, no other alternative but to decide the case without extending them any further opportunity.
3. In view of the observation made by the Board, the plea that the Collector passed the order without affording an opportunity to the petitioner, cannot be accepted. That apart the petitioner had its full say before the Board and thereafter before the Central Government but the order of the Collector was sustained on merits. It may be observed that the order passed by the Collector and by the other authorities was not challenged on merits before this Court during the course of the argument though in the writ petition certain grounds have been set out assailing the said order on merit.
4. In these circumstances we are of the considered opinion that no case for interference has been made out. The writ petition is devoid of merit and is accordingly dismissed.