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2016 (5) TMI 564 - BOMBAY HIGH COURT

2016 (5) TMI 564 - BOMBAY HIGH COURT - 2016 (338) E.L.T. 220 (Bom.) - Recovery proceedings - Invokation of Section 11(2) of the Central Excise Act, 1944 - Purchase of excisable goods from the shipping broker and cleared during the period from 2 April 2015 to 30 April 2015 - Petitioners claimed that they have made full payment towards value of scrap and central excise duty involved in the purchases from the second Respondent and made payment. - Held that:- if the Revenue has some material in .....

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eedings, 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 in favour of appellant - WRIT PETITION (L) NO.557 OF 2016 - Dated:- 14-3-2016 - S.C.DHARMADHIKARI AND A.A. SAYED, JJ. For Th .....

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oods from the shipping broker and cleared during the period from 2 April 2015 to 30 April 2015 and issue of certain invoices referred in this notice. It is stated that the Respondent No.2 has sold goods worth ₹ 5,45,97,991/involving above Central Excise Duty and the Petitioners are required to pay ₹ 2,14,74,163/to Respondent No.2. However, there is a default in payment of Central Excise Duty to tune of ₹ 68,24,763/by the second Respondent and therefore invoking section 11(2) of .....

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nd 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 Peti .....

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have defaulted in duty payment of ₹ 68,24,763/. As already stated my company is going through a financial crisis because of the reasons mentioned therein. However, as I have assured you, I have made payment of ₹ 5,00,000/vide epayment Challan No.00001 dated 19.02.2016 towards the defaulted dues of ₹ 68,24,763/. I request you to kindly bear with me and I shall be making full duty payment along with interest within minimum possible time. Thanking you, Yours faithfully, For I.B.Co .....

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