9911796707
TMI Blog2006 (1) TMI 38X X X X Extracts X X X X X X X X Extracts X X X X ..... een recovered in violation of provisions of Section 11A of the Central Excise Act, 1944 (the Act). 3. The petitioner No. 1 is a company, registered under the Companies' Act. 1956 and is engaged in the business of doing job work by collecting raw material from different sources and printing of manmade fabrics. 4. It is averred in the petition that a summons dated 7th March 2005 was received by the petitioner, in relation to an inquiry against one M/s. Kashish Synthetics in relation to alleged evasion of Central Excise Duties in contravention of provisions of the Act and the Rules framed thereunder. Subsequently, further summons dated 17th March 2005 and 22nd March 2005 were issued against the petitioner, both pertaining to the inquiry agai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Civil Application No. 3983 of 2005 [2006 (199) E.L.T 400 (Guj.)], this Court had decided a similar controversy. 7. In response to the notice issued by this Court, the Assistant Commissioner (Preventive), Head Quarter Surat-I has filed Affidavit-in-Reply stating that the petitioner has voluntarily deposited post dated cheques in advance along with TR-6 challans (towards return of the amount of duty) before issuance of show cause notice so as to avoid the departmental penal provisions and also reduce interest burden. It is further submitted that no recovery has been initiated by the department against the petitioner. It is stated that the petitioner has given the cheques voluntarily, and that the department is not by-passing the provision o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h taxing event having taken place on the basis of which they would be entitled to effect sud recovery Any tax or duty can only be levied and collected in accordance with law, namely, backed by and supported by appropriate provision empowering the authority to undertake such an exercise of levy and collection. The respondent authorities must bear in mind that they are creatures of statute and are bound by statutory law; the powers that they exercise are granted to them by the statute and there are no powers de hors the statute. Therefore, the authorities are bound to act as provided by the provisions under which they can exercise such powers. The revenue is not an organization which is entitled to retain money without sanction of law. Theref ..... X X X X Extracts X X X X X X X X Extracts X X X X
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