TaxTMI 
TaxTMI 
2018 (3) TMI 117
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....23.09.2017 (Annexure-P/16) passed by the learned Additional District Judge No.1, Udaipur in case No.7/2016 CO, Commercial (National Construction Company Vs. RSMML) may kindly be quashed and set aside; and directions and order may kindly be suitably modified; and if need be earlier order dated 30.04.2012 may kindly be clarified/modified for ends of justice; and b) Appropriate directions may kindly be issued to the respondent no.3, in the facts and circumstances of the case and it may further be directed to release the petitioner from its liability and any purported action at the hands of the respondent No.3; and c) Petitioner's application dated 23.09.2017 (Annexure-P/14) may kindly be allowed and objection made by the petitioner on th....
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....sion-I, Jagannath Baba Nagar, Dist.Chandrapur, Maharashtra under Section 87 of the Finance Act, 1994. The said notice required the petitioner to pay an amount of Rs. 2,74,81,739/- with interest, as an amount payable under Section 87 of the Finance Act, 1994. 6. On the instructions of the Court, learned counsel for the Central Excise Division has appeared and has confirmed the notice dated 22.04.2015 upon the petitioner-RSMML and has submitted before the Court that the amount payable is Rs. 2,74,81,739/-, and as per the learned counsel for the Central Excise Division, the interest is Rs. 2,73,98,920/-. Therefore, as per learned counsel for the Central Excise Division, the total liability arising out of the notice dated 22.04.2015 upon the p....
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....urview of Section 87 of the Finance Act, 1994, since the petitioner has stepped into the shoes of the assessee, therefore, any delay occurred in making the payment in lieu of the notice dated 22.04.2015, is the liability of the petitioner. 13. Learned counsel for the private respondents further submitted that if the liability amount of Rs. 2,74,81,739/- is given to the Central Excise Division concerned, then they have no objection. Learned counsel for the private respondents further states that after such payment of Rs. 2,74,81,739/-, the rest of the amount should be paid to the private respondents. 14. After hearing learned counsel for the parties as well as perusing the record of the case, this Court notes that the whole controversy, at....
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....e deposited by the petitioner on 30.04.2012, therefore, this Court disposes of the present writ petition with the following directions: (a) The petitioner shall pay a sum of Rs. 2,74,81,739/- in lieu of the aforementioned notice dated 22.04.2015 with the Central Excise Division concerned within a period of two weeks from today. (b) The concerned authority, who has given the aforementioned notice dated 22.04.2015, after deposition of such amount by the petitioner within the aforesaid period, in lieu of the notice dated 22.04.2015, shall give proper opportunity of hearing to the parties concerned, and thereafter, shall compute the interest, while considering the waiver of interest or the payment in installments, strictly in accordance wi....