VISHWA TRADERS PVT. LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) HEARD learned Counsel Mr. Dave for petitioners and Mr. Malkan, learned Standing Counsel appearing on advance copy of this petition being served upon the respondents.

(2.) THE Commissioner of Central Excise and Customs, Vadodara -II passed the order -in -original dated 28 -11 -2003 after hearing the petitioners on show cause notice served upon them whereby he confirmed duty amount of Rs. 90,50,293/ - against the petitioner -company with interest and penalty on Rs. 90,50,293/ - under Section 11AC of the Central Excise Act, 1944. Penalties of Rs. 25,00,000/ - on Mr. Vivek B. Maheshwari, Director and Rs. 10,000/ - each on Mr. B.M. Patel, Mr. Anil Kumar Jadav and Mr. Devesia, employees of the petitioner company and on other parties were levied by the said order (Annexure -B). The impugned order dated 28 -11 -2003 was served upon the petitioners on 27 -1 -2004. Separate appeals with stay applications were filed against the said order before the Appellate Tribunal on 18 -3 -2004. During the pendency of the same, respondents came to the factory of the petitioners on 22 -9 -2004 and attached all the raw .materials as well as finished goods worth Rs. 26,96,160/ - lying in the factory under panchnama dated 22 -9 -2004 (Annexure -D) and the same were handed over to the petitioners under supratnama (Annexure -E).

(3.) LEARNED Counsel Mr. Dave for the petitioners submitted that on the expiry of period of 180 days, the respondent No. 3 could not have attached the goods, inputs and other materials of the petitioners under panchnama dated 22 -9 -2004 till the stay applications are pending before the CESTAT. He has placed reliance on several orders passed by different Division Benches of this court, which are annexed to this petition at Annexure -A collectively. However, from the reply affidavit of Mr. G. Soundararajan, Assistant Commissioner of Central Excise, Bharuch Division, it appears that after service of order -in -original dated 28 -11 -2003, passed by the Commissioner, Central Excise, Vadodara -II on the petitioners on 21 -7 -2004, they did not pay up the Government dues nor produced any stay order though they were reminded by the Jurisdictional Supdt. of Jambusar vide letter dated 16 -4 -2004. Therefore, on 22 -9 -2004 the Superintendent of Central Excise (Preventive) office of the Commissioner of Central Excise, Vadodara -II visited the factory and attached the excisable goods and raw materials valued Rs. 20,92,166/ - and not Rs. 26,92,166/ -, as averred in the petition by the petitioners under the panchnama.