LAWS(MAD)-2017-10-286

OCEANIC TROPICAL FRUITS PRIVATE LIMITED REPRESENTED BY ITS MANAGER(ACCOUNTS) M EZHUMALAI Vs. ASSISTANT COMMISSIONER (TRC)

Decided On October 05, 2017
Oceanic Tropical Fruits Private Limited Represented By Its Manager(Accounts) M Ezhumalai Appellant
V/S
Assistant Commissioner (Trc) Respondents

JUDGEMENT

(1.) Heard Mr.N.Surya Senthil, the learned counsel appearing for the petitioner and Mr.V.Sundareswaran, the learned Senior Panel Counsel appearing for the respondents.

(2.) The petitioner has filed this Writ Petition, challenging the notice issued by the third respondent, dated 12.07.2017, stating that the petitioner is liable to pay a sum of Rs.64.62 lakhs, whereas, they paid only 20.18 lakhs, and also defaulted the regular duty amount of Rs.70.68 lakhs from April to June 2017. Therefore, the petitioner was informed that, action will be initiated against them under Section 11 of the Central Excise Act, 1944.

(3.) When this Writ Petition came up for hearing, this Court granted an interim order on 07.09.2017, directing the petitioner to show their bona fides by paying a sum of Rs.43.08 lakhs in two instalments on or before 22.9.2017, and the said interim order reads as follows :-