IN THE man scum' or KARNATAKA cIRc:;i';*"3w$'g§é.:fi %
AT' BHARWAD.
Dated this the 1 rah day of,Dec¢mm{'2 93:3
BEFORE} ' _
THE HON'3L}3 nuR. 5J"zIzsTxVéE
Wm Petition No. 99$?-gf 2.908
Between: A A.
The Assistant Commissiqncfif cf A
Central Excise .&-;Ct1_S{OI I1S : ~
Hubli I 5 t '-- ' " ... Pstitiencr
}%k:iv0cate)
Am: % ' "
1 The Ka;mataka.:VSta't::_ Iitriftistxiai
Inveéfmeni and 'I)€s:¢j}:sp1nent
Corporaticn Lmlitsd
Represented by its Managar
._ ..Oificé Nu-3," Enkay Complex
A _ ' Késhavapur
" ~ .HubH 5-»$s*@ 023
2 .2 '"*M/s Rsjfydt Tcxtilses &« Gil
._ ?I'1'_*.?af,g.-Limiteci
Ifiiuhli Road
I~li;,I1{oti - 582 205 .
" * 4_ Reprtisenteti by Gfimzrai Manager
.' s. Basant Textiles Traéars
No.7, Pandit Niwas, 15' Floor
Opp to 'D' Silva High School
SK. 801:: Road
Dacia: (W) L .-
Mumbai --- 430 028
Representtzd by -- M [
Managing Director ..._R_<:g3_pc§n€i§é11.ts "
This Writ: Petifion is filed under fimicles
to consider the r'ep:'esentatio1mL» timed E5=9--20{}=3, 'Z3~12--2OC¥3,
14*?-2004, 2&9-2094, 12~5-{Z005-,_V1"¥~.j9~2{)f)6,§vI8--93~2{}{}6 and
20-9--206 at Annexurgsfii, J,,.:ttc;:'a.t'4i; cheese, cone and yarn in plain reel falling
tfié heading 52.05 Centrai Excise Tariff, Act 1985,
[.'Pr%;V{ceu&ings ware inifiatezi against the second respondent for
V’:j’_”Vr;o-firpayment of duty uncier gubaruie 2(a) of R1116 STAG with
” ~~ r’egarci ta {Em capital goods and Rule 57AD of Central Excise;
Ly”
5. I do not find any merit in the sai’ti”‘c%_i:s:t_:e__i1£:ég3it:,
The amounts which are legally due to {£223
recoverable from the assets of the $fnCCOIi’_{i’ £T8§}3(iZ1.d’€.Z1f~.(SC)}1Zl}?§-“1.?fLty
irrespective of the fact that who is 3:: gjossessiii-11. (ifthég same’;
and in what right they are i11’f3z§V.é’ss:ssio1£.~._’f’Ir:¢Se ‘dues would
prevail over other du«~3is..V_& T115′ ha§’AAaifln.pEe power
under the Central Excise’ t§j’vfE:{§ot_%c:_f”t;i;é:b’_Said amounts and
it is not helpie_ss»«.
6. ifef tkié» II:7iv»’sii”L:’tf.”A”‘}2′”‘,””a’r’-‘v’.i£€’:j£i3. the petitimizer has
alternative : ‘r;::me dyV,v for this Court :10
enttirtajn t11is«ix.>1jf pg£i:_f{{$:V§., ” }gc;:oraingzy it is dismissed,
tfggcruinrgélibtsyiy gqfificner to recover the tax fines
a
Judge