ORDER: SAEED-UR-REHMAN, J.--1. This is a petition under Article 199 of the Constitution against the order dated 24-6-79 of the Central Board of Revenue (Annex. H) whereby they have imposed a penalty of rupees five lacs on the petitioner.
2. The sole controversy before the respondents was whether the rig in question was old or new. If it was a new as claimed by the petitioner, it was not subject to duty but if it was old as found by the respondent, it was liable to duty. The legal position is not controverted by the petitioner but what he disputed is that the rig was in fact old. This was a disputed question of fact which has been determined by the respondent and cannot be reopened in these proceedings. It is to be noticed that at the initial stage the Managing Director of the petitioner company accepted the position that the rig was old one.
3. It is next contended that the petitioner was condemned unheard. According to the parawise comments received from the respondent, not only he was issued a show cause notice but the case was once adjourned at his request. If he did not choose to attend the hearing, it cannot be said that he was not afforded an adequate opportunity.
4. The petition is dismissed in limine.