MEENA KRISHNA AGARWAL Vs. ASSISTANT COMMISSIONER

JUDGEMENT

(1.) The petitioner has challenged the action of the respondents in attaching her immovable properties and creating charge on such properties for the recovery of the dues of her husband.

(2.) Brief facts are as under :

(3.) The petitioner Smt. Meena K. Agarwal is wife of Shri Krishna Agarwal. Said Shri Krishna Agarwal had been engaged in manufacturing and export of goods by setting up proprietary concerns in the name of M/s. Gujchem International and M/s. Gujarat Impex. There are serious allegations of unpaid excise duties as also wrongly claiming export incentives concerning the said proprietary concerns. The Commissioner of Central Excise and Customs, Vadodara, passed an order dated 21-12-2005 and confirmed duty demand of Rs. 1.87 crores (rounded off) against M/s. Gujchem International and Rs. 2.11 crores (rounded off) against M/s. Gujarat Impex. He also imposed matching penalties against the said concerns in addition to imposing personal penalty of Rs. 5 crores against the petitioner's husband.