Petitioner sought quashing of a recovery notice for Central Excise Duty. The court directed the Excise Department to decide on an indecision representation within two months and disposed of the petition.
Direction to respondent to take a decision on petitioner's representation within two months.
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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH.
C.W.P. No.1902 of 2011 Date of decision: 2.2.2011
M/s Manu Concast (P) Ltd.
-----Petitioner.
Vs.
Union of India & others.
-----Respondents.
CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL HON'BLE MR. JUSTICE AJAY KUMAR MITTAL
Present:Mr. Rajesh Arora, Advocate for the petitioner.
ADARSH KUMAR GOEL, J.
This petition seeks quashing of notice dated 4.11.2010, Annexure P-8, issued by the Superintendent of Central Excise, Gurgaon for recovery of Central Excise Duty dues from the predecessor of the petitioner, respondent No.4.
Case of the petitioner is that it purchased industrial plot from respondent No.4 on 23.7.2008. It applied for Excise Registration Certificate but no response was received. The Excise Department started proceedings for recovery by attaching the plot purchased by the petitioner without appreciating that the plot was not subject to any encumbrance. The petitioner made representation dated 22.12.2010, Annexure P-9, pointing out that
C.W.P. No.1902 of 2011
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the plot had no encumbrance but no decision was being taken by the Excise Department on the said representation.
Without expressing any opinion on merits, we direct respondent No.2 to take a decision on the representation of the petitioner in accordance with law within two months from the date of receipt of a copy of this order. The decision so taken may be conveyed to the petitioner.
The petition is disposed of.
(ADARSH KUMAR GOEL) JUDGE February 02, 2011 ( AJAY KUMAR MITTAL ) ashwani JUDGE
M/s Manu Concast (P) Ltd.
Union of India
ADARSH KUMAR GOEL
AJAY KUMAR MITTAL
As recorded by the court registry
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