9911796707
TMI Blog2018 (1) TMI 826X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner is correct in contending that all the four immovable properties were purchased by her from her own source of income, the department cannot carry out coercive recovery against such properties merely because her husband died leaving behind sizable departmental dues - The departmental authorities have not applied their minds to this aspect of the matter. It is not clear in what manner the petitioner has placed such certificate of the Chartered Accountant dated 10.06.2011 before the departmental authorities. To avoid any confusion, we allow the petitioner to place the same before the Commissioner of Central Excise, Vadodara, alongwith representation pointing out the source of acquisition of such properties. Appeal allowed by way ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s husband expired on 11.07.2008. His wife i.e. the present petitioner substituted him as his legal heir and pursued the appeals before CESTAT. CESTAT disposed of the appeals by the judgment dated 02.07.2009. The husband of the petitioner having died, the Tribunal deleted the personal penalty however, confirmed the duty demands. In this respect the Tribunal held and observed as under: "Therefore, we hold that no penalty needs to be imposed on Shri KKA. Further, in respect of duty liability, no precedent case has been shown and no arguments were put forth and therefore, Mrs. Meena K. Agarwal would be liable to pay the duty confirmed against Shri KKA." The petitioner thereafter applied to CESTAT for rectification of the said order, since th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of City Survey, Vadodara, copy of which is taken on record. In this communication, the Superintendent of City Survey Office was conveyed that the department is contemplating attachment of four flats, details of which were supplied in the said document, for which the sale deed were registered under the Index dated 30.07.2008. The communication further conveyed that the apprehensions of the department that the individual may dispose of the property to avoid paying the government revenue. The City Survey Superintendent was requested not to permit transfer of such properties till further communication. It is not in dispute that all the properties were purchased in the name of the petitioner under registered sale deeds dated 31.03.2008. 7. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut any jurisdiction." 8. Department further persisted with the issue and once again called upon her to pay up the dues under letter dated 29.03.2011. Counsel for the petitioner submitted that in response to such letter, the petitioner had also placed before the departmental authorities the certificate issued by the Chartered Accountant dated 10.06.2011, giving full details of the source from which the petitioner had purchased such properties. Despite which the department did not lift the attachment. Even the appeal filed by the petitioner against the action of the City Survey Superintendent imposing such attachment was opposed by the department and was dismissed by the Deputy Collector by an order dated 31.05.2013. 9. Having heard the le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry out coercive recovery against such properties merely because her husband died leaving behind sizable departmental dues. The departmental authorities have not applied their minds to this aspect of the matter. It is not clear in what manner the petitioner has placed such certificate of the Chartered Accountant dated 10.06.2011 before the departmental authorities. To avoid any confusion, we allow the petitioner to place the same before the Commissioner of Central Excise, Vadodara, alongwith representation pointing out the source of acquisition of such properties. This shall be done latest by 31.01.2018. Commissioner of Central Excise, Vadodara, shall examine such details and pass a speaking order. If his conclusion is that the petitioner ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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