KRISHAN KUMAR Vs. UNION OF INDIA

JUDGEMENT

(1.) This order shall dispose of CWP Nos.9363 and 11364 of 2015 as learned counsel for the parties are agreed that the issue involved in both the petitions is identical. However, the facts are being taken from CWP No.9363 of 2015.

(2.) In CWP No.9363 of 2015, the petitioner prays for issuance of a writ in the nature of mandamus restraining the respondents from taking coercive recovery measures against the petitioner.

(3.) A few facts relevant for the decision of the controversy involved as narrated in the petition may be noticed. The petitioner is resident of Faridabad. He is at present non working Director of M/s Spectec Building Products Pvt. Limited. The company is engaged in the manufacture of false roofing sheet/metal sheets falling under Chapter heading 72104100 of the Central Excise Tariff Act, 1985. It is having two directors namely Palvinder Singh and Krishan Kumar - petitioner. Due to dispute between the directors, Palvinder Singh tempted the respondent department to initiate investigation against the company. Accordingly, investigation was conducted. Respondent No.2 issued show cause notice to the company calling upon it as to why duty amounting to Rs. 33.5 lacs should not be demanded and recovered from it. Penalty under Rule 26 of the Central Excise Rules, 2002 (in short, "the Rules") was also proposed against both the directors of the company as well as accountant of the company.