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TMI Blog2014 (8) TMI 1021X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner has come up with the above Writ Petition seeking to issue a writ of mandamus to direct the Department of Central Excise to remove the lock and seal put up by them in their premises and to hand over vacant possession. 2. Heard Mr. L. Murali Krishnan, learned counsel for the petitioner and Mr. Rajnish Pathiyil, learned Central Government Standing Counsel for the respondents. 3.&emsp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t petition in W.P. No. 15915 of 2011 for a similar prayer and that the said writ petition was dismissed by an order dated 28-9-2011. Therefore, the learned counsel submitted that the present writ petition is also not maintainable. 6. But, I am unable to sustain the above submission. The writ petition, which was earlier dismissed was filed at the time when the property was in the lawful occup ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce the remaining items could not be sold, the lock and seal continues to exist. 9. But, admittedly, the premises was sealed and locked in the year 2010. The petitioner is under, no obligation to keep the goods for the benefit of the Central Excise Department. By virtue of the tenancy rights that the assessee had, the Department was entitled to have the goods kept there till the tenancy was ..... X X X X Extracts X X X X X X X X Extracts X X X X
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