2015 (10) TMI 691

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....John Varghese, SC, for the Respondent. JUDGMENT The petitioner was a Director of a private limited company engaged in servicing, maintenance and assembling of computer systems. By Ext.Pl order dated 30-3-1992, the 3rd respondent had confirmed a central excise duty demand of Rs. 2,57,987.53 on the said company under Section 11A of the Central Excise Act, 1944 read with Rule 9(2) of the Centra....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tral Excise Act and Rules that would enable the respondents to proceed against the petitioner for recovery of the dues of the company. Ext.P2 notice is therefore impugned in the writ petition in which there is also a prayer to direct the respondents not to take any coercive steps to attach the movable and immovable properties of the petitioner to recover the Government dues of the company. 2.&e....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....or the Central Board of Excise and Customs appearing on behalf of the respondents. 4. On a consideration of the facts and circumstances of the case as also the submissions made across the Bar, I note that this is a case where the respondents have sought to proceed against the petitioner, who was the Director of the company, for realisation of dues from the said company. It is trite that a ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....on reported in Anita Grover v. Commissioner of Central Excise and Others - 2013 (288) E.L.T. 63. A Division Bench of that court, while considering the applicability of the aforementioned Rules, held that it is only the defaulter against whom steps could be taken under the Rules. It was clarified that a defaulter is a person from whom dues are recoverable under the Act and that there was no provisi....