2009 (1) TMI 849 - SCH - Central Excise

Refund claimed of the amount deposited by the petitioners under threat of arrest - petitioner pray for not taking any coercive action of arrest or detention - the decision in the case of CENTURY METAL RECYCLING PVT. LTD. Versus UNION OF INDIA 2008 (10) TMI 96 - PUNJAB AND HARYANA HIGH COURT contested where it was held that unless there is assessment and demand, amount deposited cannot be appropriated, detention of goods for indefinite period is not justified - Held that - the decision in the above case upheld - Subject to granting liberty to the petitioners to issue additional show cause notice, the special leave petition is dismissed.

Summary

The Supreme Court dismissed the special leave petition, granting the petitioners the liberty to issue additional show cause notice. (Citation: 2009 (1) TMI 849 - SC)