2016 (5) TMI 564

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....h Mr.Sudhakar G.Kakhani For The Respondent : Mr.Pradeep S. Jetly with Mr.Jitendra Mishra P.C. The Petitioners challenge the demand raised on them by a notice, copy of which is at AnnexureG. 2. A notice dated 2012016 (page 124 of the Paper Book) addressed to the Petitioners refers to default of payment of Central Excise Duty/arrears of Revenue in the sum of Rs. 68,24,763/from the Respondent No....

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....tice has been issued to the Petitioners. The Petitioners claim that they have made full payment towards value of scrap and central excise duty involved in the purchases from the second Respondent. In support of that claim that they made payment to the second Respondent pertaining to the purchases made during April 2015, several proofs of payments and from the bank directly to the second Respondent....

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....t dated 08.02.2016 wherein I have accepted that M/s.I.B.Commercial Pvt.Ltd. have defaulted in duty payment of Rs. 68,24,763/. As already stated my company is going through a financial crisis because of the reasons mentioned therein. However, as I have assured you, I have made payment of Rs. 5,00,000/vide epayment Challan No.00001 dated 19.02.2016 towards the defaulted dues of Rs. 68,24,763/. I....

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....ove reproduced communication, then, the Revenue must adopt appropriate proceedings. It cannot threaten coercive measures and directly seek to recover money from Petitioners without any prior adjudication. The sum has to be preascertained and prejudged. In the present case, reliance on the order passed by this Court and which is also an interim order in arbitration proceedings, as between the Petit....