9911796707
TMI Blog2013 (10) TMI 138X X X X Extracts X X X X X X X X Extracts X X X X ..... proceedings thereafter were illegal - Held that:- Following M/S BAFNA HEALTHCARE PVT. LTD. & ORS. VERSUS COMMISSIONER OF CENTRAL EXCISE DELHI IV [2011 (8) TMI 327 - DELHI HIGH COURT] where the similar issue was raised and disposed of, the petitioner should not be permitted and allowed to raise the plea once again - The unit where the petitioner undertakes and carries on business activities was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .) = 2008 (10) S.T.R. 502 (Guj.) and decision of the Delhi High Court in Voltas Limited v. Union of India, 1999 (112) E.L.T. 34 (Del.). 3. In the present case, we notice that the petitioner and Manu Jain had earlier filed Writ Petition (Civil) Nos. 2447/2010 and 2448/2010. We note that similar prayer was made by the petitioner in Writ Petition (Civil) No. 2448/2010. This writ petition was dispos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... absence of statutory provisions. In this connection, we may note that in the present case the petitioner was arrested and it appears that certain payments etc. were made. It is alleged that the said payments were made under coercion and duress as the petitioner was arrested. These are aspects, which cannot be examined at this stage. Further, as noticed above, the assessment proceedings are pending ..... X X X X Extracts X X X X X X X X Extracts X X X X
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