MAHESH CHANDRA VERMA Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard Mr. R.L. Yadav, learned counsel for the petitioners. Also heard Mr. S.C. Keyal, learned Asstt. SGI for the respondents.

(2.) In this petition the petitioner has challenged the impugned Demand Notice dated 21.05.2019 by which it was held that the arrear revenue amounting to Rs.19,75,352/- is still pending from the petitioners' Firm i.e. M/s. Plast India Ltd., Seujpur, Dibrugarh and sought to be realized vide three adjudicating orders passed by the Department against the petitioners.

(3.) Learned counsel for the petitioners submits that the aforesaid Demand Notice is per se illegal for the reason that the authorities had already issued a Demand Notice as early back on 20.07.1994 in connection with which the authorities also detained a number of goods produced by the petitioners' firm of the value of the demand notice i.e. Rs.18,92,585.29. Because of the initial demand notice dated 20.07.1994 and attachment/detention of the goods of the said value, the petitioners also could not sell or do any transaction. In the meantime, the petitioners' Firm was closed because of various problems and as such, it would not be possible at this point of time to meet the demand.