https://www.taxtmi.com/caselaws?id=34317 The Court ruled in favor of the Petitioner, a Private Limited Company, in a case challenging the recovery of Central Excise duty by respondent authorities through forceful collection of cheques. The Court found the actions of the authorities to be arbitrary and lacking statutory support. It directed the authorities to refund the amount collected through cheque encashment and return the unencashed cheques to the Petitioner. The Court emphasized that tax or duty collection must adhere to legal provisions and that authorities cannot act beyond their statutory powers. The petition was allowed with no costs awarded. en-us Tue, 10 May 2005 00:00:00 +0530 Thu, 13 Aug 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34317 The Court ruled in favor of the Petitioner, a Private Limited Company, in a case challenging the recovery of Central Excise duty by respondent authorities through forceful collection of cheques. The Court found the actions of the authorities to be arbitrary and lacking statutory support. It directed the authorities to refund the amount collected through cheque encashment and return the unencashed cheques to the Petitioner. The Court emphasized that tax or duty collection must adhere to legal provisions and that authorities cannot act beyond their statutory powers. The petition was allowed with no costs awarded. Case-Laws Central Excise Tue, 10 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34317