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TMI Blog2014 (3) TMI 419X X X X Extracts X X X X X X X X Extracts X X X X ..... for his properties. The fact remains that the property in question is not of the assessee, but of the appellant / writ petitioner. Therefore, by taking measures available for recovery of land revenue, dues due and owing by the assessee cannot be recovered from the properties of the appellant, who is a bona fide purchaser in auction - Decided in favour of appellant. - Central Excise Appeal No. 5 of 2009, Writ Petition (M/s) No. 649 of 2009 - - - Dated:- 6-3-2014 - Barin Ghosh , CJ And Servesh Kumar Gupta,JJ. For the Appellant : Mr. Pulak Raj Mullick , Adv . For the Respondent : Mr. Shobhit Saharia , Adv. ORDER Barin Ghosh, C.J.(Oral) A unit belonging to the assessee was mortgaged in favour of U.P. State Financial ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the Central Excise Appeal is not interfereable , inasmuch as, the reason for which the Appellate Tribunal rejected the Appeal is sound enough. The Appeal is, accordingly, dismissed. 3. Learned counsel for the Excise Department has contended that the writ petition is not maintainable, inasmuch as, in the writ petition, appellant has challenged the recovery proceedings stemming out from the selfsame order passed by the Assessing Officer. 4. While right to prefer Appeal is statutory, the same can be exercised to the extent Statute has granted. While a time limit has been fixed for preferring the Appeal, upon expiry of that period, the right to prefer Appeal stands extinguished. If the Appellate Authority has been authorized to condo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , by taking measures available for recovery of land revenue, dues due and owing by the assessee cannot be recovered from the properties of the appellant, who is a bona fide purchaser in auction. 5. Learned counsel for the respondents has contended that in a previous round of litigation, a Division Bench of this Court in a similar writ petition had observed that the appellant is required to take steps in the Appeal by approaching the Appellate Authority in the Department and, accordingly, a selfsame writ petition is not maintainable. The fact remains that the approach, though belated, was not adjudicated at all by the Authorities, to whom, this Court directed the appellant to approach. In law, a person cannot be remediless, particularly i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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