2012 (9) TMI 565

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....he order dated 1-2-2006 attaching the property for recovery of the demanded amount. 3. The impugned order reads as under : 1.       Shri M. Sahul Hamee,           S/o. Md. Sheik Dawood,           (Partner M/s. Poly Tex Industries)           3/47, North Main Road, Krishnapattinam Gentleman, Sub : Arrears of Revenue of 590859/- Initiation of action under Section 11 of the Central Excise Act, 1944 - Issue of Notice - Regarding. Please take notice that a letter O.C. No. 859/2004, dated 27-7-2004 has been forwarded by the Superintendent of Central Excise,....

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....tioner that the adjudicated amount stood paid, before the Finance (No. 2) Bill, 1996. 6. In support of his contention, that the impugned notices and order are without jurisdiction, as the provisions of Section 11-A and 11-B of the Act has no retrospective effect, placed reliance on the judgment of the Honourable Division Bench of this Court in the case of Commissioner of Central Excise, Coimbatore v. CEGAT, Chennai reported in 2005 (183) E.L.T. 343, wherein, the Honourable Division Bench of this Court laid down, as under : "REPRESENTED BY : Shri K. Veeraraghavan, ACGSC, for the petitioner. (Order per : R. Jayasimha Babu, J) - We have heard the learned Additional Central Government Standing Counsel. We see no error in the order....