TMI Blog2019 (3) TMI 183X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner : MR ANAND NAINAWATI (5970) For The Respondents : MR NIRZAR S DESAI (2117) ORAL JUDGMENT ( PER : HONOURABLE MS.JUSTICE HARSHA DEVANI) 1. Rule. Mr. Nirzar Desai, learned Senior Standing Counsel waives service of notice of rule on behalf of the respondents. 2. By this petition under Article 226 of the Constitution of India, the petitioner has challenged the notice dated 8.1.2019 issued by the Assistant Commissioner, GST Central Excise Division-X (Vapi-II) under rule 9 and rule 10 of the Customs (Attachment of Property of Defaulters for Recovery of Government Dues) Rules, 1995, requiring the petitioner to pay a sum of ₹ 52,39,752/- with interest as applicable, being the amount of Government du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .11.2014, observed that the first appellate authority directed the petitioner to deposit an amount of ₹ 13,00,000/- as against the confirmed demand of approximately ₹ 13,80,000/-. The Tribunal expressed the view that the predeposit order made by the first appellate authority was excessive and accordingly, ordered the petitioner (appellant therein) to deposit a sum of ₹ 1,50,000/- in addition to the amounts already deposited before the Commissioner (Appeals) on or before 12.1.2015. It appears that the petitioner was also not aware of the passing of the said order and did not comply with the same. 3.2 Subsequently, on 6.10.2018, the petitioner moved an application before the Commissioner (Appeals) after complying with the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner to deposit the entire amount in cash, the petitioner may be directed to furnish two bank guarantees of ₹ 55,00,000/- each, in respect of (i) the proceeding pending before the Tribunal and (ii) the proceeding pending before the Commissioner (Appeals), which may be kept alive till the pendency of those proceedings. 7. In the backdrop of the above facts and contentions, this court is of the view that since the petitioner is ready and willing to deposit an amount of ₹ 40,00,000/- in cash as well as furnish sufficient bank guarantee to secure the interest of the revenue in the above proceedings, the request made by the learned advocate for the petitioner requires to be accepted. 8. In the above view of the matter, the petit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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