2016 (5) TMI 564

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....e Petitioner : Mr.Jitendra Jain with 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 s....

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....at there is erroneous assumption on which a notice 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 f....

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.... Respected Sir, Sub: Due of default in payment of duty of Rs. 68,24,763/- Further to my statement 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 hav....

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....aw in this case. 9. If the Revenue has some material in its possession, which enables it to proceed against both the Petitioners and Respondent No.2, particularly in the light of the above 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....