TMI Blog2006 (11) TMI 119X X X X Extracts X X X X X X X X Extracts X X X X ..... levy of duty is ultra vires - since there was no authority under which the tax can be levied and collected, both parties were labouring under the mistake – recovery of any outstanding sum is not sustainable. - 1858/2004 - - - Dated:- 13-11-2006 - RAJESH BALIA and GOPAL KRISHAN VYAS, JJ. [Order].- 1. Heard learned counsel for the parties. 2. The dispute relates to levy and collecti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed his registration under the Excise Act and claimed refund of duty already paid thereafter. When the application for refund was rejected and notice was issued for recovering of remaining amount of penalty and interest thereon, this writ petition has been filed. 5. Broadly, the controversy raised in this case, is covered by decision of this Court rendered in DB Civil Writ Petition No.2246/200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t in DB Civil Writ Petition No.2246/2004 (supra), this writ petition is also allowed. The orders adjudicating demand of Excise Duty and levy of penalty for non-payment of such Duty are quashed. In the circumstances, the recovery of any outstanding sum of Duty, interest and Penalty against the assessee as a result of the impugned levy orders and demand notices cannot be made and the respondents are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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