Complaint Filed u/s 138 for Cheque Dishonor in Excise Duty Case Lacks Evidence of Enforceable Debt or Liability.

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....Complain u/s 138 of the Negotiable Instruments Act - dishonour of the cheques - cheque was issued to pay duty of excise - In the absence of any adjudication by a competent authority under the provisions of the Act as regards the liability of the applicants to pay the excise duty, it cannot be said that on the date when the cheques were drawn there was an existing enforceable debt or liability. - HC....