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2017 (3) TMI 634 - AT - Central ExciseRefund of EMD - Recovery of arrears - auction conducted to recover dues from M/s. Moghul Textiles Ltd. - refund claimed on the ground that the the property is Shikkam land - whether the property is Shikkam land (Property belonging to Government) and therefore requested for setting aside the sale and to return the EMD is justified? - Held that: - This question falls within the jurisdiction of a Civil Court and the Tribunal cannot sit and decide the Civil rights regarding to property. If the Department contends that the counter affidavit filed by the Government in the Honorable High Court is sufficient document to hold that the property belongs to M/s. Moghul Textiles Ltd then they can very well put the property for re-auction - The adjudicating authority has set aside the sale and returned the EMD. After such long time, the department would be more benefited if the property is put for re-auction to recover the dues; the property being immovable property - appeal dismissed - decided against Revenue.
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