9911796707
TMI Blog2013 (12) TMI 1037X X X X Extracts X X X X X X X X Extracts X X X X ..... ation application filed by the appellant for disposal. 3. Learned counsel appearing on behalf of the appellant submits that during the pendency of the matter and subsequent to the dismissal of stay petitioner for non-prosecution, the lower authorities vide order of attachment of immovable property dated 12.02.2013 has attached immovable property in form of plant and machinery and other various movable and immovable properties worth Rs. 3.10 Crores. It is her submission that against such an order of attachment of property, they preferred writ petition before the Honble High Court of Gujarat and the said petition was disposed of by their Lordships by an oral order dated 17.04.2013 and produces copy of the same. It is her submission that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e submitted that the petitioner would be pursuing such application before the Tribunal itself. However, she prayed that the petitioner be permitted to clear the goods for sale in the market, of course on payment of current excise duties. To that extent, the order of attachment be relaxed. We notice that by passing the order dated 08.03.2013 in Civil Application No. 2732 of 2013, we had partially relaxed the attachment order in the following manner. Under the circumstances, the respondents are directed to remove the seals on the factory premises of the applicant. Applicant would be permitted to access all records lying therein and would also be permitted to carry on its normal business activities. However, no clearance of goods or remove o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder. 6. Pursuant to such directions, we have considered the submissions made by both sides on the modification application filed by the assessee. 7. After giving our anxious consideration to the issue in hand and perusal of the case records, we find that the issue involved in this case is regarding denial of benefit of special exemption to textile and textile articles to the appellant as claimed by him under Notification No. 6/2002-CE dated 01.03.2002. We find that as against the confirmed demand of Rs. 1.33 Crores, interest thereof and equivalent amount of penalty, since there is attachment of property of approximately of Rs. 3.10 Crores. We are of the view that the interest of Revenue is secured in this case. Accordingly, we modify our ..... X X X X Extracts X X X X X X X X Extracts X X X X
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