HALOL LEATHER CLOTH LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) THE petitioner has challenged an attachment order dated 31.3.2004 issued by the Superintendent, Central Excise and Customs, Halol for recovering unpaid dues of the petitioner. This challenge arises in the following factual background :

(2.) THE petitioner is a company registered under the Companies Act and is engaged in manufacturing activity. The Excise Authorities, were of the opinion that the petitioner had clandestinely removed the goods without following proper procedure or payment of duty. On such basis, a show cause notice dated 6.9.1994 came to be issued calling upon the petitioner to show cause why:

(3.) EVENTUALLY however, the Tribunal dismissed the petitioner's appeal by a reasoned order dated 17.9.1999