2016 (11) TMI 503

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....rule. 2. The petitioner has prayed for a direction against respondent Gujarat Industrial Development Corporation to issue a No-objection certificate demanded by it by letter dated 30th October, 2013. 3. The petitioner is an allottee of plot Nos. 122/4 and 122/5 by the Corporation at Vadodara. The No-objection certificate requested from the Corporation is refused on the ground that the Central Excise Department has a claim against the petitioner for its dues of Rs. 09,44,435/-. It is stated by the petitioner that said recovery was dropped by the Central Excise Tribunal, however, Department's appeal is pending before this Court for final disposal. 3.1 By filing affidavit-in-reply, Gujarat Industrial Development Corporation (....

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..... Admittedly, Central Excise Department is not in a position to point out any provision either under the Central Excise Act, 1944 or any rules thereunder which would permit Central Excise authorities to send the communication of the nature of the communication forwarded by Central Excise Department to GIDC."                               (Para 6) "GIDC is a statutory Corporation having been incorporated under the provisions of the Statute and is thus bound by its own Constitution as per provisions of the said Act. GIDC can raise a demand, even in the form of asking for an NOC, only in relati....