KADHIWALA SYNTHETICS Vs. UNION OF INDIA

JUDGEMENT

(1.) This petition stated to have been filed under Article 226 of the Constitution of India seeks the following reliefs :

(2.) Heard Mr. U. M. Panchal, learned Advocate for the petitioner.

(3.) It is the say of the petitioner that the petitioner had installed machinery described as Himson make S.D.S. 600 machine which was origina lly costing about Rs. 73 lakhs. It is further stated that thereafter the petitioner upgraded the said machine by spending lakhs of rupees from time to time. The said machinery is being put to auction towards recovery of dues by the Central Excise Department. It is admitted that the petitioner has not made payment of the dues after having lost up to the stage of Tribunal. At this juncture it is not necessary to record what was the total demand and what are the payments made and credit, if any, available to the petitioner, because the petitioner, as of today accepts that Central Excise Department is entit led to recover outstanding dues.