1987 (1) TMI 97

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..... the petitioner has challenged the validity of the assessment orders as well as recovery proceedings in respect of the assessment years 1976-77 and 1977-78 of the excise duty due under the Central Excises and Salt Act. The details of the amount have been given in paragraph 1(c)(i) of the counter affidavit as under:- S. No. D.D.I. and date Amount 1. 458034, .....

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..... m the movable and immovable properties inherited by the petitioner from his father. It cannot be made either from the personal properties of the petitioner or by arresting and detaining him. 4. Subject to the above, this writ petition is disposed of. If it is established that the petitioner had inherited some cash from his father, it will be open to the Excise authorities to make recovery of the .....

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