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TMI Blog2014 (11) TMI 1073X X X X Extracts X X X X X X X X Extracts X X X X ..... ujarat. The clauses which have been heavily relied upon by the ld.D.R. indicate about the dues to be paid of pre-liquidation period and not post-liquidation period. The Show cause notice in these proceedings is issued is for confirmation of demand post liquidation. The Revenue authorities were aware of the winding up of the defunct EOU company. As correctly pointed out by the ld. Counsel by last letter dt.25.10.2004, the Office Superintendent of Central Excise, Ahmedabad II Commissionerate has specifically requested the official liquidator to record their claim for the recovery of the Government dues of approximately 36.33 Crores. When such letter is there on record and has been filed with the official liquidator, Revenue cannot turn around ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... us correspondences entered and also the dates and the events. He emphasized mainly on the fact that the Departmental authorities have written various letters to the prospective bidders of the requirement of payment of the Customs as well as Central Excise duty. He would also submit that the Superintendent of Central Excise vide his last letter dt.25.10.2004 has withdrawn the earlier letter and stake claim for the Government dues with the official liquidator. It is his submission that the appellant having successfully bidded for the goods cannot be saddled with the Revenue's dues and Revenue should prefer a claim before the official liquidator. For this proposition, he relied upon the judgment of Hon'ble High Court Kolkata in the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is issued is for confirmation of demand post liquidation. 8. Secondly, we find that the Revenue authorities were aware of the winding up of the defunct EOU company. As correctly pointed out by the ld. Counsel by last letter dt.25.10.2004, the Office Superintendent of Central Excise, Ahmedabad II Commissionerate has specifically requested the official liquidator to record their claim for the recovery of the Government dues of approximately ₹ 36.33 Crores. When such letter is there on record and has been filed with the official liquidator, Revenue cannot turn around to say that they can invoke extended period for demand of duty liability. 9. Thirdly, we find that similar situation arose in the case of Dytron (India) Ltd (supra), wher ..... X X X X Extracts X X X X X X X X Extracts X X X X
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