9911796707
TMI Blog2022 (6) TMI 1133X X X X Extracts X X X X X X X X Extracts X X X X ..... ka Dhish Bansal For the Petitioner : Shri Praveen Kumar Chaturvedi, Advocate For the Respondents No.1 And 2 : Shri Himanshu Shrivastava, Advocate ORDER The petitioner-Canara Bank has filed this writ petition under Article 226 of the Constitution of India seeking quashment of the communication dated 01.03.2013 (Ann.P.18), whereby Deputy Commissioner of Customs, Central Excise & Service Tax Divi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner having first charge over the property belonging to the respondent No.3, the respondent No.1 and 2 have no right to make any interruption by issuing letter/ communication dated 01.03.2013 (Ann.P.18) or otherwise and the petitioner-Bank is free to recover the money by auctioning and selling the said property. Learned counsel for the petitioner further submits that the controversy involved in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... viding for First Charge in relation to Central Excise dues in the Central Excise Act, 1944, the dues of the Excise department would have priority over the dues of the Secured Creditors or not?" "It has been contended that prior to insertion of Section 11E in the Central Excise Act, 1944 w.e.f. 08.04.2011, there was no provision in the Act of 1944 inter alia, providing for First Charge on the pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Bank (Supra). 5. In view of the aforesaid judgment of Hon'ble Apex Court, nothing remains to be decided by this Court and by following the principle laid down by Hon'ble Apex Court the letter/ communication dated 01.03.2013 (Ann.P.18) appears to be illegal and without jurisdiction and is hereby quashed holding thereby that the petitioner-Canara Bank is having first charge over the prop ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
