TMI Blog2011 (4) TMI 1034X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise Department. The Excise Department shall not raise any objection in petitioners getting the loan sanctioned by creating charge and/or mortgaging the attached property for the above purpose - Appeal restored and the CESTAT - Misc. Civil Application No. 910 of 2011 in Misc.Civil Application - No. 607 of 2011 in Special Civil Application No. 6693 of 2008 - - - Dated:- 28-4-2011 - D.H.Waghela, K.A. Puj, JJ. P.R. Nanavati for the Applicant R.J. Oza for the Opponent JUDGMENT K.A. Puj, J The applicant - ori. petitioner has filed this Misc. Civil Application seeking modification in the order dated 10.3.2011 passed by this Court in Misc. Civil Application No.607 of 2011 by modifying/deleting/substituting the con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se Department for enforcing the recovery of the outstanding amounts from the petitioners. It is, inter alia, stated that on 8.4.2011 when this Court has passed an order calling for an explanation the Assistant Commissioner, Surat Municipal Corporation, Surat, furnished property details of the petitioners and issued Certificate that a sum of Rs.185.20 lacs has been demanded and is payable by the petitioners by way of duty/penalty/interest under the Central Excise Act and has not been paid and can be recovered from the said property, namely, 0025 paiki, West Udhna Magdalla Road, Khatodara, Surat in the manner provided in Section 11 of the Central Excise Act, 1944 or Rule 230 of Central Excise Rules, 1944 or Section 142(1)(c)(b) of the Customs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Government Dues) Rules, 1995. Simultaneously, in the said process, the Range Superintendent has issued notice of demand to the petitioners and has also simultaneously applied to the Assistant Commissioner (Finance), Surat Municipal Corporation, Surat requesting to provide details of property, if any, in the name of the petitioners for taking necessary action for recovery of government dues from petitioner. The Range Superintendent has by letter dated 21.1.2010, 10.3.2010, 30.6.2010, 23.9.2010 and 16.3.2011 also requested the City Mamlatdar, Udhna to supply details of all types of property/land in the name of the petitioners for the purpose of making recovery of government dues from the petitioners and such other defaulters. It is further s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... laced on the decision of Commissioner of Central Excise, Kolkata vs. Shree Gobinddeo Glass Workers Ltd., reported in 2011 (263) E.L.T 178 (Cal), wherein it is held that proper course and procedure is that wherever pre-deposit is required either the same should be dispensed with fully or partially on application being made. If such dispensation is not allowed then the Tribunal would issue a show cause notice before taking up the appeal for dismissal on account of failure of pre-deposit. On the date fixed if sufficient cause is shown the Tribunal can exercise its discretion and may extend the period or may reconsider the question of dispensation of pre-deposit on subsequent event or fresh materials having been placed after earlier order being ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ready to pay 1/5th of the amount due the respondent must accept the same and hear the appeal on merits. In the above view of the matter, it is urged that the order in question may kindly be modified and since the outstanding dues of the Excise Department are fully secured by virtue of an attachment order passed, coupled with the fact that the petitioners have already paid an amount of Rs.44 lacs, the appeals be restored to the file of the Tribunal with a direction to dispose the same as expeditiously as possible. Having heard learned advocate Mr.P.R.Nanavati for the petitioners and Mr.R.J.Oza, learned Senior Standing Counsel for the Excise Department and having considered their rival submissions in light of their pleadings, statutor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the above purpose. This entire exercise must be completed on or before 15.6.2011 and on deposit of this amount of Rs.55 lacs with Excise Department, both appeals i.e. Appeal Nos.E/643 and 644 of 2007 shall stand restored and the CESTAT shall decide and dispose of the said two appeals on merits and in accordance with law, preferably within three months from the date of restoration of appeals. Subject to the above, the attachment on the property shall continue till the appeals are heard and disposed of by the Tribunal. It is further made clear that looking to the peculiar facts of the case, the Court has shown this limited indulgence in the interest of justice. However, this is not to be treated as precedent. The Court showing thi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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