TMI Blog2003 (9) TMI 115X X X X Extracts X X X X X X X X Extracts X X X X ..... cessing of man-made fabrics. The petitioner herein was also one of the writ petitioners before the Delhi High Court. The petition was filed in the name of his partnership firm M/s. Amit Textile Processors bearing No. 2523 of 1990. 3. The batch of petitions challenging levy of additional duty of excise on man-made fabrics was heard by the Delhi High Court and the petitions were disposed of by a common judgment dated 9th July, 1991. 4. The petition filed by the present petitioner was left out when the batch of petitions was decided. Consequently the petition filed by the petitioner in the name of M/s. Amit Textile Processors was not before the Delhi High Court. The writ petitions, which were heard by Delhi High Court, were dismissed on me ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... squarely covered by the decision dated 9th July 1991 dismissing Civil Writ Petition No. 2422/90 (M/s. Parekh Prints and Others v. Union of India). The writ petition accordingly is dismissed." 8. The learned counsel for the petitioner while challenging the order of attachment passed by the Central Excise Officer contended that the amount of interest cannot be said to be a liability warranting recovery from him since no such interest was awarded against him by the Delhi High Court, as such the attachment is bad and liable to be lifted. He also challenged the power and authority to attach the property on a technical ground employing principles of interpretation of statute. The petitioner instead of approaching Delhi High Court to get the o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his Court entire amount of interest with arrears of duty, if any, within four weeks from today. 11. On deposit of the aforesaid amount, the attachment on the petitioner's property shall stand lifted, subject to the result of the petition. In the event of failure on the part of the petitioner to deposit the aforesaid amount as directed herein within four weeks from today, petition shall stand automatically dismissed without reference to the Court. This order is being passed in the peculiar facts of this case noticing an attempt to frustrate the order of the Delhi High Court, especially, when the order-in-original has become final and conclusive and merits of the order are not under challenge. 12. All the concerned parties to act on ordin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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