Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2016 (5) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (5) TMI 564 - HC - Central ExciseRecovery proceedings - Invokation of Section 11(2) of the Central Excise Act, 1944 - Purchase of excisable goods from the shipping broker and cleared during the period from 2 April 2015 to 30 April 2015 - Petitioners claimed that they have made full payment towards value of scrap and central excise duty involved in the purchases from the second Respondent and made payment. Held that:- if the Revenue has some material in its possession, which enables it to proceed against both the Petitioners and Respondent No.2, particularly in the light of the above reproduced communication, then, the Revenue must adopt appropriate proceedings. It cannot threaten coercive measures and directly seek to recover money from Petitioners without any prior adjudication. The sum has to be preascertained and prejudged. In the present case, reliance on the order passed by this Court and which is also an interim order in arbitration proceedings, as between the Petitioners and Respondent No.2, will not enable the Revenue to issue such notice to recover the amount straightway. What are the sums due to the Government would have to be ascertained and thereafter subsection (2) of section 11 will come into play. Therefore, we can not assist the Revenue and the impugned notice is quashed and set aside. - Decided in favour of appellant
|