J AND J PLAST Vs. UNION OF INDIA

JUDGEMENT

(1.) THIS petition has been preferred with following prayers:

(2.) ORDER -in -original dated 29 -8 -2008 was made against the Petitioners raising demand of Rs. 43,81,131/ - towards duty of Central Excise under the Central Excise Act, 1944 (the Act). The order also records that a sum of Rs. 4 lacs paid under protest has been adjusted against the said demand. Order -in -original also levies various penalties and redemption fine and charges interest under relevant provisions of the Act. The Petitioners went in Appeal before Commissioner (Appeals) but failed. The order dated 25 -2 -2009 made by Commissioner (Appeals) has been served on the Petitioners on 7 -3 -2009, as per say of the Petitioners. Thereafter Respondent authority has initiated proceedings for recovery of outstanding dues vide communication dated 18 -3 -2009.

(3.) LEARNED Counsel for the Petitioners submits that the Petitioners are statutorily entitled to prefer an appeal before the Tribunal within a period of 90 days from the receipt of the appellate order and such an appeal shall be accompanied by an application seeking stay against the recovery. That till the point of time such an appeal and stay application are filed before the Tribunal, Respondent authority must be directed to stay its hands from recovering the outstanding dues. It is submitted that Respondent authority has orally threatened to attach the factory, plant and machinery and other assets of the Petitioners which will result in closing down the unit of the Petitioners. The learned Counsel in this context placed reliance on Circular No. 788/21/2004 -CX., dated 25 -5 -2004 as reported.