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TMI Blog2014 (6) TMI 858X X X X Extracts X X X X X X X X Extracts X X X X ..... the case lie in a narrow compass. They however need mention in brief. The writ petitioner is a Private Limited Company registered under the provisions of Companies Act. It was engaged at all relevant time in the business of manufacture and sale of tea. The petitioners own their tea garden/factory which is located at Letekujan, District Golaghat in State of Assam. 'Tea' is an excisable commodity and therefore subjected to payment of Central Excise under the Central Excise Act. During the period April 2003 to February 2005, the writ petitioner was liable to pay a total sum of Rs. 8,86,885 by way of Central Excise Duty on the tea manufactured by them. Since the petitioner failed to pay the Duty, the Deputy Commissioner of Central Excise, Nagaon (Respondent No.3) issued demand notice followed by attachment and detention orders whereby the goods (tea) were detained and attached for realization of the duty amounting to Rs. 8,86,885 and Rs. 9,77,358 towards interest, total Rs. 18,64,243. The petitioner felt aggrieved of this demand followed by attachment/detention orders filed this writ petition under Article 226/227 of the Constitution of India and questioned its legality and correctn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is untenable. In the first place, this objection was not raised by the petitioners in their writ petitions because we do not find any ground in the writ petitions. Secondly, even assuming that it could be raised being a pure question of law as urged by the learned counsel for the petitioners, yet, in our opinion, it has no merit. It is for the reason that perusal of impugned orders would indicate that they were issued on the basis of the earlier order passed by the Joint Commissioner (see Annexure - 3 at page 26 of WP(C) No. 142 of 2005). So the demand in question was issued on the basis of the earlier order passed by the Joint Commissioner and not by the officer who signed the impugned order. That apart Section 2 ( b) of the Central Excise Act which defines the expression "Central Excise Officer" includes Chief Commissioner of Central Excise, Commissioner of Central Excise, Commissioner of Central Excise (Appeals), Additional Commissioner of Central Excise, Deputy Commissioner of Central Excise, Assistant Commissioner of Central or any other officer of the Central Excise Department, or any person (including an officer of the State Government) invested by the Central Board of Exc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... usiness or trade in whole or in part, or effects any change in the ownership thereof, in consequence of which he is succeeded in such business or trade by any other person, all excisable goods, materials, preparations, plants, machineries, vessels, utensils, implements and articles in the custody or possession of the person so succeeding may also be attached and sold by such officer empowered by the Central Board of Excise and Customs, after obtaining written approval from the Commissioner of Central Excise, for the purposes of recovering such duty or other sums recoverable or due from such predecessor at the time of such transfer or otherwise disposal or change.]" Section 142 of Customs Act reads as under: "142. Recovery of sums due to Government. (1) [Where any sum payable by any person] under this Act [including the amount required to be paid to the credit of the Central Government under Section 28B] is not paid,- (a) the proper officer may deduct or may require any other officer of customs to deduct the amount so payable from any money owing to such person which may be under the control of the proper officer or such other officer of customs; or (b) the [Assistant Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or otherwise disposal or change. [(d)(i) the proper officer may, by a notice in writing, require any other person from whom money is due to such person or may become due to such person or who holds or may subsequently hold money for or on account of such person, to pay to the credit of the Central Government either forthwith upon the money becoming due or being held, or at or within the time specified in the notice not being before the money becomes due or is held, so much of the money as is sufficient to pay the amount due from such person or the whole of the money when it is equal to or less than that amount; (ii) every person to whom the notice is issued under this section shall be bound to comply with such notice, and in particular, where any such notice is issued to a post office, banking company or an insurer, it shall not be necessary to produce any pass book, deposit receipt, policy or any other document for the purpose of any entry, endorsement or the like being made before the payment is made, notwithstanding any rule, practice or requirement to the contrary; (iii) in case the person to whom a notice under this section has been issued, fails to make the payment in pursu ..... 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