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2014 (4) TMI 914 - HC - Central ExciseDuty demand - Whether the amount of central excise duties which is for the period prior to 2005, can be recovered from the petitioner or not - Held that:- In pursuance of the notice referred herein above, the petitioner has filed the reply, on which no order has been passed and without passing any order, the respondent no. 1 proceeded to attach 300 bags of sugar, which was not justified. However, in view of the interim order on furnishing of security, 300 bags which were attached, have been released in favour of the petitioner - the writ petition is disposed of directing the respondent no. 1 to adjudicate the issue whether the petitioner is at all liable for the payment of excise dues which accrued prior to 28th May, 2005. The petitioner is directed to file certified copy of this order before the Assistant Commissioner within a period of two weeks and the respondent no. 1 is directed to pass appropriate order in accordance with law after giving opportunity of hearing and considering the submissions of the petitioner by a reasoned order in accordance with law. In case, if on adjudication, it is found that the petitioner is not liable for the payment of any central excise dues, the securities furnished by the petitioner be discharged - Decided in favour of assessee.
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