CASTROL INDIA LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) BY consent, the main writ petition itself is taken up for final disposal.

(2.) THE prayer in this writ petition is for the issuance of writ of certio -rarified Mandamus to call for the records culminating in the impugned communication dated 20 -3 -2006 bearing No. C. No. IV/16/9/04 Prov. Asst. (PF) issued by the third respondent to the fourth respondent herein and to forbear the first and the third respondents from initiating any coercive action against the petitioner so as to recover the alleged dues either by invocation of the Bank Guarantees bearing Nos. -5021174681, 5021174682, 5021174683 all dated 27 -4 -2002 and 240GT02031504528 dated 30 -5 -2003 or otherwise and consequently, restrain the fourth respondent from paying any amounts under the aforementioned Bank Guarantees to the first and the third respondents and /or any other person claiming through or under them.

(3.) THE short facts that are necessary for disposal of the writ petition are as follows: Against the order in original Nos. 4/2005 dated 1 -3 -2005, 5/2005 dated 1 -3,2005 and 7/2005 dated 29 -4 -2005 respectively, the appeals were filed by the petitioner before the Commissioner of Central Excise (Appeals), Chennai -34 in A. Nos. 61, 62 and 87/2005 (M -l). The said appeals were disposed of by the common order in A. Nos. 61, 62 and 87/2005 (M -l) dated 7 -2 -2006, rejecting the appeals filed by the petitioner. Subsequent to the order passed by the Commissioner of Central Excise (Appeals), Chennai -34, the third respondent herein viz., Assistant Commissioner of Central Excise (Apeals), Chennai -34, by his proceedings in C. No. IV/16/9/04 Prov. Asst. (PF) dated 20 -3 -2006, sought to enforce the Bank Guarantees executed by the petitioner so as to realise the dues. The said proceedings dated 20 -3 -2006 are impugned in the above writ petition.