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2005 (5) TMI 67 - HC - Central ExciseForceful collection of duty through cheques - The petitioner, engaged in business of processing of textiles, dyeing and printing, has approached the Court challenging the arbitrary and high handed action on part of department in initiating recovery of alleged Central Excise duty which the petitioner is not liable to pay – held that - In absence of any statutory provision on the basis of which any such recovery can be made, the action of the respondent authorities in collecting the cheques from the petitioner cannot be sustained in law - The respondent authorities must bear in mind that they are creatures of statute and are bound by statutory law; the powers that they exercise are granted to them by the statute and there are no powers de hors the statute - Therefore, without entering into the controversy as to whether payment was voluntary or otherwise, the funds recovered by the respondent authorities are required to be refunded forthwith
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