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TMI Blog2014 (6) TMI 858X X X X Extracts X X X X X X X X Extracts X X X X ..... gned demand or/and how, when and in what manner, the authorities recovered the entire dues from any of the writ petitioners. In this bunch of petitions, no documents have been filed to show that impugned demand has already been satisfied and if so, in what manner. Neither the petition filed by the defaulting assessee and nor the ones filed by the alleged lessees of defaulting assessee has any merit. - liberty is granted to writ petitioners to file conclusive proof before the competent recovering authorities to show that the petitioners have satisfied the impugned demand and made payment of ₹ 18,64,243. - Decided against the petitioners. - WP (C) No. 3049 of 2006, WP(C) No.3139 of 2006, WP(C) No. 142 of 2005 - - - Dated:- 23-6-2014 - Abhay Manohar Sapre And CJ Ujjal Bhuyan,JJ. For the Petitioners : Mr. AM Buzarbaruah,Adv. Ms. Deb, Adv. For the Respondents: Mr. DC Chakraborty, Mr. R Dubey, Advs JUDGMENT (A. M. Sapre, CJ) The decision rendered in this writ petition shall also govern the disposal of other two writ petitions being WP(C) No.3139/2006 and WP(C) No.142/2005 because all the three writ petitions involve common questions of law and fact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned. It was their case that firstly, lessees were the owners of the tea and secondly, they had already paid the Central Excise Duty on the said tea manufactured by them and hence it could not have been attached for realisation of the dues of their lessor. In other words, their contention was that since the impugned dues relate to the period prior to their lease agreement and hence it could be recovered only from their lessor being the defaulter. The respondent defended the demand by filing the return. They contended that the impugned demand was rightly issued on the strength of Section 11 of the Central Excise Act read with Section 142 of the Customs Act. It was contended that these two Sections empowers the Department to make recovery of the dues from the three writ petitioners by taking recourse to the machinery provisions provided in both the Acts for detention/attachment and sale of the detained/attached goods. Heard Mr. AM Buzarbaruah and Ms. Deb, learned counsel for the petitioner and Mr. DC Chakraborty and Mr. R Dubey, learned counsel for the respondents. We also perused the written submissions filed by the counsel for the petitioner after closure of the case. Le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se in hand. That apart, Section 11 of the Central Excise Act read with Section 142 of the Customs Act is a complete answer to the argument of the learned counsel for the petitioners. Section 11 of the Central Excise Act reds as under: SECTION 11. Recovery of sums due to Government. In respect of duty and any other sums of any kind payable to the Central Government under any of the provisions of this Act or of the rules made thereunder including the amount required to be paid to the credit of the Central Government under Section 11D, the officer empowered by the [Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963)] to levy such duty or require the payment of such sums may deduct the amount so payable from any money owing to the person from whom such sums may be recoverable or due which may be in his hands or under his disposal or control, or may recover the amount by attachment and sale of excisable goods belonging to such person; and if the amount payable is not so recovered, he may prepare a certificate signed by him specifying the amount due from the person liable to pay the same and send it to the Collector of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the said Collector on receipt of such certificate shall proceed to recover from the said person the amount specified thereunder as if it were an arrear of land revenue; or (ii) the proper officer may, on an authorization by a Commissioner of Customs and in accordance with the rules made in this behalf, detain any movable or immovable property belonging to or under the control of such person, and detain the same until the amount payable is paid; and in case, any part of the said amount payable or of the cost of the distress of keeping of the property, remains unpaid for a period of thirty days next after any such distress, may cause the said property to be sold and with the proceeds of such sale, may satisfy the amount payable and the costs including cost of sale remaining unpaid and shall render the surplus, if any, to such person]: [provided that where the person (hereinafter referred to as predecessor), by whom any sum payable under this Act including the amount required to be paid to the credit of the Central Government under Section 28B is not paid, transfers or otherwise disposes of his business or trade in whole or in part, or effects any change in the ownership ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he goods belonging to the defaulting assessee including his transferee who stepped into his shoes to carry on the business either by purchasing the said business or otherwise. The petitioners then in their written submission contended that on the basis of interim order passed in the case the amount mentioned in the demand has been recovered by the Department and hence it cannot be now recovered from any of the petitioners and specially from the petitioner of WP(C) No.3049/2006 i.e. defaulting assessee. If that is the argument, then it is for the petitioner to satisfy the authorities that how, when and in what manner they or any of the writ petitioners satisfied the impugned demand or/and how, when and in what manner, the authorities recovered the entire dues from any of the writ petitioners. In this bunch of petitions, no documents have been filed to show that impugned demand has already been satisfied and if so, in what manner. Since we have upheld the demand as also the attachment/detention orders impugned in these writ petitions, we are not inclined to grant any indulgence to the writ petitioners to file any appeal or revision under the Central Excise Act against the impug ..... X X X X Extracts X X X X X X X X Extracts X X X X
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