TMI Blog2016 (5) TMI 564X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... towards value of scrap and central excise duty involved in the purchases from the second Respondent. In support of that claim that they made payment to the second Respondent pertaining to the purchases made during April 2015, several proofs of payments and from the bank directly to the second Respondent have been referred and produced. 5. It is urged that contrary to the stand of the Petitioners and as reflected even in the arbitration proceedings and part of an order passed by this Court on 1 April 2015, the Department insisted on the Petitioner making the payment. 6. The issue has been repeatedly clarified and it has also been pointed out by the Petitioners that some amount has been remitted by the second Respondent and not by them ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bles 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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