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2017 (3) TMI 634

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..... return the EMD is justified? - Held that: - This question falls within the jurisdiction of a Civil Court and the Tribunal cannot sit and decide the Civil rights regarding to property. If the Department contends that the counter affidavit filed by the Government in the Honorable High Court is sufficient document to hold that the property belongs to M/s. Moghul Textiles Ltd then they can very well p .....

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..... /s. Moghul Textiles Ltd. 2. An amount of ₹ 1,47,36,461/- was due from M/s. Moghul Textiles Ltd., to the department and co-ercive actions were initiated by the Department to recover the said arrears. Consequentially, the property belonging to M/s. Moghul Textiles Ltd., (MTL) was attached and put in auction. The respondent herein, bid the auction and deposited an amount of ₹ 26,25,000 .....

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..... ever, there was an observation in the order that the parties could take appropriate legal remedy for their grievances. 4. The preset appeal is filed by the department against the order passed by adjudication authority who directed to refund the EMD. The contention raised in the grounds of appeal is that the land belongs to M/s. Moghul Textiles Ltd., and that it is not Shikkam land. Therefore ad .....

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..... rted to para 17 of the Order-in-Original which is as under: Enquiries conducted with the Secretariat, Government of Andhra Pradesh also confirmed that the Government of Andhra Pradesh had issued the G.O.Ms. 647 dated 03.10.2001, showing that the owner of the properly for entire 14 acres of land at survey no. 178, Gaganpahad village as the Government . 6. The question before me is whether .....

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..... bserved in the order passed by the Honorable High Court. The adjudicating authority has set aside the sale and returned the EMD. After such long time, the department would be more benefited if the property is put for re-auction to recover the dues; the property being immovable property. In view thereof, do not find any grounds to interfere with the impugned order passed by the adjudicating authori .....

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