2000 (2) TMI 116

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....s directed against the order dated 28-4-1998, passed by the Appellate Authority for Industrial and Financial Reconstruction, New Delhi, dismissing appeal of the petitioner against the order passed by the B.I.F.R. rejecting their application for permission to sell the material detained by the order of detention passed under Rule 230 of the Central Excise Rules. 2. During the pendency of this pet....

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....er has, however, relied upon a decision in Dy. Commercial Tax Officer v. Coromandal Pharmaceuticals - 1997 (10) SCC 649 to press his point that the right of the petitioner - Department to make recovery of its dues does not get washed off on account of the decision of the B.I.F.R. 4. I have very carefully considered the judgment in Coromandal (supra). In fact that judgment relates to the tax lia....