1992 (3) TMI 84 - HC - Central Excise

Summary

The High Court of Kerala at Ernakulam quashed a demand notice issued under Section 7 of the Revenue Recovery Act by the Deputy Tahsildar against Kerala Financial Corporation. The notice was deemed illegal as it incorrectly identified the Corporation as the defaulter instead of the industrial unit. The court declared the notice illegal and allowed the original petition, while clarifying that the decision does not prevent the first respondent from taking lawful action to recover the amount owed.