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Judgment
B. Subhashan Reddy, C.J.—Heard the learned Counsel for the appellant and also the learned Senior Central Government Standing
Counsel.
The writ petition relates to textile business and the levy of Central Excise thereto. The writ petitioner is the lessee and had been running the
business under the name and style of ""Tvl. Komalagowrie Textiles"". He held a licence for the period upto 31-3-1999. There are two assessment
years before us, i.e., for the period from 1-4-1998 to 31-3-1999 and 1-4-1999 to 31-3-2000. In so far as the period from 1-4-1998 to 31-3-
1999 is concerned, indisputably the petitioner is answerable to the show cause notice, which may have to be issued separately for the said year.
Regarding the period from 1-4-1999 to 31-3-2000, as the petitioner had surrendered his previous licence and the licence afresh has been granted
to M/s. Selva Ganapathy Textiles, as is evident from Page 7 of the typed set of material papers, which is a registration certificate, bearing Sr. No.
01/2000, dated 14-3-2000 issued by the Superintendent of Central Excise, Coimbatore, any allegation regarding that period i.e., 1-4-1999 to 31-
3-2000 is answerable by the said unit, i.e., M/s. Selva Ganapathy Textiles to whom a notice has to be issued. This view of ours is fortifled by a
Division Bench of Allahabad High Court in Music Time Electro Cottage Vs. Union of India (UOI) and Another, . In so far as the fastening of the
liability is concerned, it depends upon the finding of fact to be arrived as after affording opportunity and holding enquiry. The order of the learned
Single Judge is modified to this effect and the Writ Appeal is disposed of accordingly.
Consequently, C.M.P. is closed.