PAHWA CHEMICALS PVT. LTD. Vs. C.C.E.

JUDGEMENT

(1.) BY the present application the appellants are seeking relief in the nature of early hearing of the appeal on merits and till then for stay of recovery of interest amount or in alternative for release of stock of finished goods and raw materials attached by the Department on 19.6.06. Learned Advocate for the appellants has sought to rely upon the decision of the Apex Court in the matter of Income Tax Officer v. M.K. Mohammed Kunhi reported in, AIR 1969 sc 430 (SC) as in J.K. Synthetics Ltd. v. C.C.E. reported in and other decision in ITC Limited and Anr. v. Union of India and Ors. reported in and also of the M.P. High Court in the case of C.C.E., Bhopal v. Tirupati Steel Industries reported in .

(2.) IT is the contention on behalf of the appellant that original show cause notice related to the demand of interest under Section 11AB and there was no demand of interest under Section 11AA and on disposal of the matter pursuant to the adjudication of the said show cause notice when the matter reached the Commissioner (Appeals), the interest has been ordered to be demanded under Section 11AA instead of Section 11AB of the said Act. According to the learned Advocate for the appellant, it was not permissible to do so as there was no proposal for levy of interest under Section 11A when the show cause notice was issued. It is further contended on behalf of the appellants that in view of the fact that there was no interest demanded in the show cause notice under Section 11AA, recovery of interest should be stayed. He further submitted that when the department has not taken any step for disposal of the attached goods till this date, the same should be released in favour of the appellants. It is also sought to be contended before us that there is already an eviction order in relation to the premises wherein the goods attached by the Department are stored.

(3.) THE points which are sought to be canvassed on behalf of the appellants go to the merits of the case and therefore, it would be premature for the Tribunal to decide those points finally.