TaxTMI 
TaxTMI 
2011 (4) TMI 1034
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....total sum of Rs.93,64,004/- minus the amounts already paid (i.e. the remaining amount of Rs.49,64,004/-) by 1.4.2011 and in place of it directing the respondents to accept the land bearing Survey No.409/11 admeasuring 2737.45 Sq.Mtrs., situated in Surat as security by creation of a mortgage/charge over the said land and thereby directing the respondents to restore the appeal Nos.E/643 and 644/2007 to the file for expeditious hearing. This Court has passed an order on 8.4.2011 in this application calling upon an explanation from the respondent as to why even after flouting previous order dated 24.6.2008 in Special Civil Application No.6693 of 2008 and without even pendency of any matter before any Court, the respondents have not ta....
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....the same date i.e. 8.4.2011 the Range Superintendent addressed a letter to the City Survey Officer, Surat requesting him to go through the details of the Certificate issued by the Assistant Commissioner, Surat Municipal Corporation and provide the land records i.e. property card details alongwith the name of persons/owner interested in the land in question. On 12.4.2011 inventory of immovable properties attached at the premises of the petitioner at Plot No.409, Udhna Magdalla Road, Surat under Rule 5 of the Customs (Attachment of Property of Defaulters for Recovery of Government dues) Rules, 1995, was taken. It is further stated that the required steps for recovery of dues from the petitioners have been taken by the Excise Department during....
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....t pursuant to the Certificate issued by the Assistant Commissioner, Central Excise and Customs, Division-I, Surat, under Section 142(1)(c)(ii) of the Customs Act, 1962 certifying that a sum of Rs.182.29 lacs has been demanded from and payable by the petitioners and by letter dated 8.4.2011 the City Survey Officer, Surat was requested to go through the property details of the petitioners and provide land records for the same. Accordingly, after receipt of the details of the land records of the petitioners on 12.4.2011 immovable properties of the petitioners being land admeasuring 2737.45 Sq.Mtrs., approximately valued at Rs.6,02,23,900/- was attached by exercising power under Section 142 of the Customs Act, 1962 read with provisions of the C....
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....ing passed. It is, therefore, submitted that the Tribunal having not followed the said procedure and on the contrary directly dismissing the appeals for failure of pre-deposit is bad in law and thus deserves to be set aside. It is further submitted that the matter pertains to the issue of fake invoice credit and the Tribunal had dismissed the appeal for non-compliance on 22.3.2008. Subsequent to this, the same issue was the subject matter before the Tribunal in group matters and the Tribunal had remanded all the cases of fake invoice credit vide order dated 23.11.2010/24.1.2011. Further, pending stay application and appeals, other cases have been remanded considering that when the issue has been decided no pre-deposit is required ....
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....r pleadings, statutory provisions and decided case law on the subject, though the Court is initially inclined to reject this application, considering the further fact that the immovable property worth Rs.6 crores is under the attachment of the Excise Department, an amount of Rs.44 lacs as per the conditional order of the Tribunal has already been paid, though late, appeals involving somewhat similar issue have already been heard and disposed of by the Tribunal by setting aside the adjudication order and remanding the matter for fresh determination and indulgence shown by the Apex Court in respect of failure to comply with the order of pre-deposit, either in terms of amount of pre-deposit or time limit prescribed for such pre-deposit, the Co....