9911796707
TMI Blog2013 (10) TMI 1139X X X X Extracts X X X X X X X X Extracts X X X X ..... Rs.1.10 crores detained by the Department vide Detention memo dated 7th March, 2013 and an order of injunction restraining the Revenue in pursuing against their Directors, office bearers pursuant to the order dated 6/5/2008 for recovery of the amount. However, in the pre-amble to the Misc. application, the applicant has stated for recalling and or modification of the order No.S-123-124/Kol/2009 dated 12.05.2009 passed by this Tribunal in stay petition No. 662/2008 arising out of Excise Appeal No. 453/2008. 2. The Ld. Advocate Shri Somejit Dasgupta, being instructed by Shri Partha Banerjee, Advocate submitted that the applicant on expiry of the lease, earlier given to M/s. Motihari Chini Udyog (hereinafter called as M.C.U.), a unit of M/s. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roached the Commercial Taxes Tribunal in the same subject matter. The petitioner as well can approach the learned Tribunal for restoration of appeal. In view of the alternative remedy available to the petitioner, the present petition filed under Article 226 of the Constitution need not be entertained. Petition is summarily disposed of. In the meantime, the Department proceeded with the recovery of outstanding dues against M/s. MCU by initiating the process of e-auction. The Ld. Advocate informed that the goods were sold in e-auction on 27/6/2013. Since the Hon'ble High Court has directed the applicant to pursue the alternate remedy available before this Tribunal on the assumption that their appeal has been pending before this Tribunal, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der was passed confirming the demand against M/s. MCU pursuant to the show cause notice issued in their name. Aggrieved by the said order, M/s. M.C.U has filed an appeal before this Tribunal alongwith the stay application which was disposed by this Tribunal on 12/05/2009 directing M/s. M.C.U to deposit Rs.50.00 Lakhs, which was modified by the Hon'ble High Court to Rs.30.00 Lakhs. The said amount has not been deposited by M/s. M.C.U. on rejection of Modification application by Honble High Court. The Department has initiated action against the possessor/lessor of the said factory premises. We do not find any reason to accept the application field by the present applicant as the applicant had never been before this Tribunal as an appellant a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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