2015 (4) TMI 1252

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....Panda, Senior Advocates, Rajendra Singhvi, K.K.H. Gautam, Ashok Kumar Singh, Rajiv Nanda, T.M. Singh, Ms. Aruna Gupta and B. Krishna Prasad, Advocates, for the Respondent. ORDER We have gone through the judgment rendered by the Division Bench of the Calcutta High Court and find ourselves in agreement with a view taken by the High Court in the said judgment. Suffice it to say that the appella....

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....tment as well as respondent No. 1 as parties. The High Court in the impugned judgment has concluded that insofar as the Excise Department is concerned it has rightly discharged the bond as respondent No. 1 has fulfilled its obligation. We find that during the hearing many arguments are raised which are based on disputed questions of facts, some of which were not even pleaded in the writ petition. ....