2004 (7) TMI 685 - HC - Central Excise

Summary

Issues:
- Maintainability of a writ petition by the Department of Excise against Managing Director of Andhra Pradesh State Financial Corporation and another private respondent for recovery of Central Excise duty and penalty.

Analysis:
The judgment delivered by the High Court of Andhra Pradesh pertains to a writ petition filed by the Department of Excise against the Managing Director of Andhra Pradesh State Financial Corporation and another private respondent. The petitioner sought relief for the recovery of an amount due under the Excise Act from the second respondent, which was not paid even after the property was auctioned off by the first respondent. The Court, led by Justice Bilal Nazki, questioned the necessity of entertaining such a writ petition when the Excise Department possesses adequate powers under Section 11 of the Central Excises and Salt Act, 1944, to recover outstanding amounts from any defaulter. The Court emphasized that the Excise Department has the authority to take necessary actions for recovery without the intervention of the Court. It was highlighted that if the second respondent was in default and the first respondent acquired the property, it is the responsibility of the Excise Department to utilize its statutory powers for recovery. Consequently, the Court deemed the writ petition as not maintainable and dismissed it, emphasizing that the Excise Department should exercise its powers independently for recovery without seeking judicial intervention. The judgment concluded with the dismissal of the writ petition without any cost implications.