2013 (5) TMI 848

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.... Mathur, Ankur Mathur, Dinesh Mehta and Hari Singh, for the Respondent. ORDER Heard finally with the consent of the learned counsel for the parties. 2. The challenge in this writ petition is the recovery notice dated 14-2-2012 (Annex. 9) whereby petitioner has been asked to deposit the dues of Rs. 1,02,193/- (37,259/- as Excise duty and Rs. 64,934/- as penalty) along with interest. ....

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.... Learned counsel for the respondent Department submitted that in view of the specific provision enumerated in Section 11A of the Central Excise Act, 1944, the respondents are entitled to recover the said amount from petitioner also. 5. Be that as it may. 6. During the course of arguments, learned counsel for the parties agreed that liberty may be given to the petitioner to mak....