R.V. MAN POWER SOLUTION Vs. COMMR. OF CUS. AND CENTRAL EXCISE
HIGH COURT OF UTTARAKHAND (AT: NAINITAL)
R.V. Man Power Solution
Commr. of Cus. and Central Excise
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(1.) The counter affidavit and the rejoinder affidavit, filed today in the Court, are taken on record. By this writ petition, the petitioner, has challenged the order dated 6-2-2013 issued by the Assistant Commissioner, Customs and Central Excise, Division Dehradun, Uttarakhand directing the Bank to freeze the accounts of the petitioner.
(2.) The fact, which is relevant for the purpose of this case, is sought to be hereunder.
(3.) On 27-11-2012 respondent No. 1 issued show cause notice calling upon the petitioner to file reply within thirty days from the date of receipt of the above show cause notice. In the show cause notice, the Department alleges that a sum of Rs. 5,04,66,099/- is allegedly due and payable on account of Service Tax by the petitioner for the period from December, 2008 to March, 2012 and a sum of 152,75,032/- alleged to have been due and payable by the petitioner on the same account for the period up to 29th September, 2012. From the tenor of the show cause notice, it appears that the aforesaid decision is tentative and not the final adjudication and that is why reply was invited for personal hearing. On receipt of the show cause notice, the petitioner wrote a letter on 4-1-2013 requesting the Commissioner, Customs and Central Excise, Meerut, Uttar Pradesh to supply the documents on which the show cause notice was relied. On 18-1-2013, the respondent supplied all the documents relied on. Thereafter on 11-2-2013, the reply was submitted and the same was not decided as yet. Without deciding the matter finally and without calling for any hearing, the respondent authority issued impugned order invoking power under Section 87 clause (b) of the Finance Act, 1994. By this notice, all the Bank accounts of the petitioner have been freezed, so much so, the petitioner cannot withdraw any amount from the Bank.;
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