TMI Blog2006 (1) TMI 143X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise, Noida fastens liability to pay excise duty upon the petitioner. The said fact is evident from the letter issued by the office of the Commissioner (Appeals), Customs and Central Excise, Meerut-II (Noida), dated 28-11-2005 (Annexure-2 to the writ petition. In the said office letter petitioner is mentioned at No. 2 whereby it is being informed that appeal against order-in-original (referred to above), will lie under Section 35(B) of the Central Excise Act, 1944 to the Customs, Excise and Service Tax Appellate Tribunal, New Delhi within three months. 2.Before expiry of three months for filing appeal (as indicated above) the authority issued a notice dated 12-12-2005 (Annexure-3 to the writ petition) requiring the petitioner to deposit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roperty in any way and that all persons be, and that they are hereby prohibited from taking any benefit under such transfer or charge. SPECIFICATION OF PROPERTY at A-20, Industrial Area, Sikandrabad. 1. 620 Kgs of Black Pipes valued Rs. 15,000/- approx. 2. One Gen.set 250 KVA of Jakson Brand bearing Sl. No. CJ 04040171 valued at Rs. 700,000/- approx. 3. Three electric motors installed in CR Plant valued at Rs. 1,50,000/-approx. 4. Three lathe Machine (Kharad machine) valued at Rs. 75,000/- approx. 5. Two Threading machine valued at Rs. 1,00,000/- approx. 6. CRANE with its fitment valued at Rs. 3,00,000/- approx. Total Goods Attached, Estimated Cost = Rs. 13,40,000/-." 3.On b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from the pleadings contained in writ petition. Taking into account the date of issuance of the order (as mentioned in the writ petition) i.e. 11-5-2005, four months time has already lapsed. There is no force in the aforesaid contention. 4.With regard to the submission that attachment proceedings should not have been initiated before time for filing appeal had come to an end, i.e. 28-2-2006, we find no substance. If the petitioner is aggrieved by notice dated 12-12-2005, he should have ensured to file appeal along with the interim application promptly and expeditiously before impugned action of attachment was taken. Period of limitation does not as of its own, automatically amounts to staying the operation of judgment/order sought to be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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