https://www.taxtmi.com/caselaws?id=47834 The Court held that the recovery of alleged Central Excise duty by the authorities from the petitioner through forceful collection of cheques was impermissible as it lacked statutory support. It directed the immediate refund of the amount collected and ordered the return of unencashed cheques to the petitioner. The Court emphasized that revenue authorities must act within the confines of the law and cannot retain funds without legal sanction. The judgment made the rule absolute in favor of the petitioner with no order as to costs. en-us Tue, 10 May 2005 00:00:00 +0530 Sat, 31 Jul 2010 11:26:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47834 The Court held that the recovery of alleged Central Excise duty by the authorities from the petitioner through forceful collection of cheques was impermissible as it lacked statutory support. It directed the immediate refund of the amount collected and ordered the return of unencashed cheques to the petitioner. The Court emphasized that revenue authorities must act within the confines of the law and cannot retain funds without legal sanction. The judgment made the rule absolute in favor of the petitioner with no order as to costs. Case-Laws Central Excise Tue, 10 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47834