- (1.) Affidavits filed by Sri Dinesh Singh Dewal, Deputy Commissioner (Prevention), Central Excise & Service Tax, Agra -respondent No. 3 and affidavit of Sri Ram Chander Sankhla, Commissioner, Central Excise and Service Tax, Agra -respondent No. 2 filed today are taken on record. Having perused the said affidavits and the original approval granted by the Commissioner, we find that the affidavits filed are not satisfactory and not in consonance with Rules 3 and 4 of the Service Tax (Provisional Attachment of Property) Rules, 2008 read with the circular dated 1st July, 2008 issued by the Central Board of Excise and Customs, New Delhi. We accordingly direct both the officers to file better affidavits indicating as to why procedure prescribed under Rules 3 and 4 read with circular dated 1st July, 2008 have not been followed and also justify as to why the court should not pass an order directing disciplinary action to be taken against them for misusing their powers and provisionally attaching the property frivolously and without sound reasons.
(2.) Prima facie, we are of the opinion that the order of attachment dated 28th October, 2015 attaching the two bank accounts of the petitioner is in gross violation of Rules 3 and 4 of the Rules of 2008. No notice or opportunity of hearing was given and in fact, the affidavits filed today indicate that a notice in terms of Rule 3 has been issued on 3 -11 -2015 after the attachment order was passed. It is a clear case of putting the cart before the horse.
(3.) We also direct the petitioner to submit a list of immovable properties as disclosed in their balance sheet before the Court.;