2020 (6) TMI 639 - HC - Central Excise

De-freezing of petitioner's Bank Savings Account - after waiting for over three months, the petitioner has approached this Court with a grievance that the respondent has failed to take appropriate action of defreezing its Saving Bank Account and releasing its lien on the LIC policy in question - HELD THAT - Mr. Harpreet Singh, learned counsel for the respondent accepts notice and informs this Court that the file of the petitioner has been put up to the Competent Authority and the same is under process. However, he is unable to inform this Court as to when was the file put up before the Competent Authority and how much more time would it take to defreeze the petitioner's Saving Bank account and release the lien on its LIC policy particularly when more than three months have already expired after issuance of the Discharge Certificate. It is therefore deemed appropriate to dispose of the present petition with directions issued to the respondent to clear the file of the petitioner within three working days reckoned from today and defreeze its Saving Bank Account No. 664301427517 with ICICI Bank, Vikas Puri Branch and withdraw its lien on the LIC Policy No.330573064 - Petition disposed off.

Summary

Issues:
Petitioner aggrieved by inaction post issuance of Discharge Certificate - Failure to defreeze bank account and release lien on LIC policy - Delay in action by respondent - Grievance brought to Court.

Analysis:
The petitioner, engaged in fabric manufacture and export, faced an enquiry in 2005 regarding CENVAT Credit usage, leading to a demand notice in 2007. The Adjudicating Officer confirmed the demand in 2008, denying CENVAT Credit and imposing penalties. The petitioner's appeal was dismissed due to failure to make a pre-deposit. In 2019, under the Sabka Vishwas Scheme, the petitioner settled the dispute for a specified amount and received a Discharge Certificate in 2020. Expecting the respondent to defreeze its bank account and release the LIC policy lien, the petitioner approached the Court after a three-month delay by the respondent.

The Court noted the respondent's delay in taking action and directed them to clear the petitioner's file within three working days. The order instructed the respondent to defreeze the Saving Bank Account and withdraw the lien on the LIC Policy. The petitioner was granted the right to seek further relief if needed. The petition, along with any pending application, was disposed of by the Court.