Relief undertaking protection barred excise recovery where liabilities arose before the notification cut-off date.

A subsisting relief undertaking notification under the Bombay Relief Undertakings (Special Provisions) Act, 1958 suspended enforcement remedies against the protected company for the notified period. Because the disputed excise liabilities related to a period before the cut-off date covered by the notification, the excise authorities could not proceed with recovery while the protection remained in force. The statutory bar applied to enforcement of those demands during the currency of the notification, and the relief claimed by the company was therefore justified.

---

---

Issues: Whether excise demand recovery could be enforced against a company protected by a subsisting notification declaring it a relief undertaking.

Analysis: The notification under the Bombay Relief Undertakings (Special Provisions) Act, 1958 suspended the remedy for enforcement of liabilities against the company for the protected period. As the disputed excise liabilities related to a period earlier than the notified cut-off date, recovery action by the excise authorities was covered by the statutory protection and could not be proceeded with while the notification remained in force.

Conclusion: Enforcement of the excise demands was barred during the currency of the notification, and the relief sought by the petitioners was warranted.

---