2006 (1) TMI 143

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....2005, dated 31-3-2005 passed by Additional Commissioner, Central Excise, Noida fastens liability to pay excise duty upon the petitioner. The said fact is evident from the letter issued by the office of the Commissioner (Appeals), Customs and Central Excise, Meerut-II (Noida), dated 28-11-2005 (Annexure-2 to the writ petition. In the said office letter petitioner is mentioned at No. 2 whereby it is being informed that appeal against order-in-original (referred to above), will lie under Section 35(B) of the Central Excise Act, 1944 to the Customs, Excise and Service Tax Appellate Tribunal, New Delhi within three months. 2.Before expiry of three months for filing appeal (as indicated above) the authority issued a notice dated 12-12-2005 (An....

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....f the undersigned, from transferring/charging the under mentioned property in any way and that all persons be, and that they are hereby prohibited from taking any benefit under such transfer or charge. SPECIFICATION OF PROPERTY at A-20, Industrial Area, Sikandrabad. 1.         620 Kgs of Black Pipes valued Rs. 15,000/- approx. 2.         One Gen.set 250 KVA of Jakson Brand bearing Sl. No. CJ 04040171 valued at Rs. 700,000/- approx. 3.         Three electric motors installed in CR Plant valued at Rs. 1,50,000/-approx. 4.         Three lathe Machine (Kharad machine) valu....

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.... is dated March, 31, 2005. Apparently 4 months time has lapsed from the date of the said order. On perusing Para-6 of the writ petition it is clear that said order dated 31-3-2005 was issued on 11-5-2005. The petitioner is unable to point out the exact date of communication of the said order dated 31st March, 2005 from the pleadings contained in writ petition. Taking into account the date of issuance of the order (as mentioned in the writ petition) i.e. 11-5-2005, four months time has already lapsed. There is no force in the aforesaid contention. 4.With regard to the submission that attachment proceedings should not have been initiated before time for filing appeal had come to an end, i.e. 28-2-2006, we find no substance. If the petition....