9911796707
TMI Blog2014 (9) TMI 479X X X X Extracts X X X X X X X X Extracts X X X X ..... he entire sum of ₹ 70 lakhs the interest of the Revenue can be protected, if the petitioner is directed to deposit a sum of ₹ 20 lakhs and shall keep the said immovable property i.e. the land at Rajarhat attached to the Central Excise departments. Accordingly, the petitioner is directed to deposit a sum of ₹ 20 lakhs within [two months] from date with the Central Excise authority. However, attachment remain sustained - Decided partly in favour of assessee. - W.P. No. 988 of 2013 - - - Dated:- 4-12-2013 - Harish Tandon, J. Shri J.P. Khaitan, Sr. Advocate and Agnibesh Sengupta, Advocate, for the Petitioner. Shri S.B. Saraf and K.K. Maiti, Advocates, for the Respondent. ORDER The Court : The order dispos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rajarhat, Kolkata worth more than a crore. The report annexed in the supplementary affidavit filed today shows that the land at Rajarhat will fetch more than ₹ 1.5 crore which according to the petitioner can be kept as a security for compliance of the directions passed by the Tribunal. 5. Section 35F of the Central Excise Act, 1944 requires the deposit of the duty demanded with the adjudicating authority by the person desirous of appealing against the decision or the order passed by the Authority. The proviso to the said Section bestowed power upon the Appellate Tribunal to dispense with such deposit subject to such conditions as may be deemed fit to impose so as to safeguard the interest of the Revenue. It further provides that w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enue, would sufficiently protect the interest and the right to have the decision on merit so far as the appeal is concerned, can be restored. 8. Mr. Khaitan, learned Advocate appearing for the petitioner on instruction submits that to show the bona fide, his client shall deposit a sum of ₹ 20 lakhs. In addition to put the land situated at Rajarhat, which is worth more than ₹ 1.5 crore to be attached with the departments for protection of the interest of the Revenue. The respondent authorities however did not agree to the aforesaid statement and submissions as such course of action may invite further litigations in case of any default committed by the petitioner. 9. My attention is drawn to Section 11 of the Central Excise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 77; 20 lakhs and shall keep the said immovable property i.e. the land at Rajarhat attached to the Central Excise departments. Accordingly, the petitioner is directed to deposit a sum of ₹ 20 lakhs within [two months] from date with the Central Excise authority. In addition to the same, it is hereby ordered that the property at Rajarhat i.e. Premises No. 15-017 in Street No. 17 (Erstwhile Plot No. 18 in block No. - AK/HIGI-I), New Town, Police Station-Rajarhar, District-North 24 Parganas shall remain attached with the excise authority until further order that may be passed by the Tribunal. The petitioner shall deposit the original Deed of Sale with the excise authorities within two months from date simultaneously with the deposit of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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