VALLEY VELVET P LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard Mr.Devan Parikh, the learned advocate for the petitioners and Mr.Jitendra Malkan for the respondents.

(2.) Rule. Mr.Malkan waives service of rule on behalf of respondents. In view of the fact that the controversy involved in the present petition lies in a narrow compass, with the consent of the parties, the petition is taken up for final hearing and disposal today.

(3.) By this petition under Article 226 of the Constitution of India, the petitioners challenge the communication dated 10th December, 2004 (Annexure "D"), whereby the respondent No.4, Superintendent, Central Excise, Himmatnagar has called upon the petitioners to pay a sum of Rs.73,28,029/- which is due for recovery in the form of duty and penalty from one M/s A. Arti Leathers Pvt. Ltd., which was operating from the petitioners' present factory premises before the petitioners took over the same.