- (1.) HEARD finally with the consent of the learned counsel for the parties. The challenge in this writ petition is the recovery notice dated 14 -2 -2012 (Annex. 9) whereby petitioner has been asked to deposit the dues of Rs. 1,02,193/ - (37,259/ - as Excise duty and Rs. 64,934/ - as penalty) along with interest.
(2.) SUBMISSION of learned counsel for the petitioner is that admittedly dues of Excise duty etc. are against M/s. Nakoda Steel Mills Pvt. Ltd., Bhilwara. The factory of Nakoda Steel was taken into possession by Rajasthan Financial Corporation. The same was purchased by one Harbhajan Singh, Proprietor of M/s. Rajguru Textiles Traders - respondent No. 2 in auction. Thereafter, the said property was purchased by the petitioner from Harbhajan Singh, Proprietor of M/s. Rajguru Textiles Traders - respondent No. 2. He therefore, submitted that the petitioner was not liable to pay the liability as there was no agreement between the petitioner and respondent No. 2 so as to pay the said liability of Excise due to respondents. He thus, prayed that impugned order is liable to be set aside. Learned counsel for the respondent Department submitted that in view of the specific provision enumerated in Section 11A of the Central Excise Act, 1944, the respondents are entitled to recover the said amount from petitioner also.
(3.) BE that as it may.;