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1989 Supreme(Mad) 587

S.RAMALINGAM
Southern Springs and Wire Products – Appellant
Versus
Collector of Central Excise – Respondent


Appearing Advocates:Sriram Ponchu, M/s. N. Jothi, K. Jayochanan, Advocates.

Judgment :-

By consent of parties, the writ petition itself is taken up for final disposal.

2.The petitioner claims to be a registered small scale industry manufacturing springs and coils out of raw materials supplied by the 3rd respondent for ultimate use in Government of India projects. It states that as per the terms of the agreement between the petitioner and the 3rd respondent, goods manufactured by the petitioner will have to conform to the prescribed standards and delivery or clearance from the factory would be made only after inspection by the Officers of the 3rd respondent and not before.

3.On 8-9-1989, the Officers of the 1st and 2nd respondents made an inspection of the petitioner's factory premises and they seized goods which were in the factory apparently on the ground that it has not been entered in R.G. 1 register. The petitioner herein filed W.P. 12612 of 1989 in this Court for quashing the proceedings culminating in the preparation of the mahazar dated 8-9-1989 relating to the seizure and in that writ petition, the following order was made:-

"Heard the counsel on both sides for some time. The learned Additional Central Government Standing Counsel on instructions state











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