IN THE HIGH COURT OF KARNATAKA CIRCUIT BENCH AT DHARWAD DATED THIS THE 24TH DAY OF SEPTEMBER, 2010 BEFORE THE HON’BLE MR.JUSTICE B.S.PATIL WRIT PETITION NO.16800/2006 (GM-RES) Between: Assistant Commissioner of Central Excise & Customs, Hubli. ... PETITIONER (By Sri.S. N. Rajendra, Adv) And: 1. M/s Bio-Ethicals Pharma Ltd. Kangankoppa, Kalghatgi Tauk. Dharwad Dist. Reptd. By General Manager. Pin-580 001. 2. M/s Janakalyana Sahakari Bank Ltd. No.140, Vivek Darshan, Sidhi Society, Chembur, Mumbai—400 071. Reptd. By General Manager. 3. R. J. Gawaskar, Authorised Officer, M / s Janakalyana Sahakari Bank Ltd. Vivek Darshan, Sidhi Society, Chernbur, Mumbai-400 071. ... RESPONDENTS (By Sri.Shyam Koundinya A.S. for R-2 and R3-ABSENT) 2 This writ petition is filed under Articles 226 and 227 of the Constitution of India, praying to quash the Notice of Sale of properties of the 1st respondent-company as published in Vijaya Karnataka, Kannada Daily newspaper dated 27.10.2006 by the 2 and 3rd respondents towards recovery of its debts/dues, by public auction as per annexure-Fi, and etc. This petition coming on for preliminary hearing in B- group, this day, the Court made the following: ORDER Petitioner-Assistant Commissioner of Central Excise and Customs, Hubli, has called in question the notice of sale of properties belonging to the 1st respondent Company as published in the Kannada daily newspaper, Vijaya Karnataka, dated 27.10.2006, for the purpose of realising the dues owed by the 1st respondent to the 2nd respondent-Bank. Sale of the properties is brought pursuant to the proceedings initiated under the Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002. The grievance of the petitioner is that the 1st respondent whose properties are brought for sale is due in a sum of approximately Rs.20,68,677/- to the Central Government towards the dues payable under the Central Excise and Customs Act and the petitioner’s dues payable to the Central Government, Department of Central Excise and Customs have got priority over the other dues including that of the secured creditors. In support of his contention he has placed reliance on the judgment of the Apex Court in AIR 2000 S.C. 3654, Dena Bank Vs. Bhikhabhai Prabhudas Parekh and Co. 3. I have heard the learned Counsel for the petitioner. Learned Counsel for respondents is not present. 4. Similar question raised in the connected writ petition has been answered against the writ petitioner in the case of The Assistant Commissioner of Central Excise and Customs Vs. M/s Nandi Rerolling Mills Pvt. Ltd. and Others, ILR 2008 Kar. 2598. This Court has distinguished the ratio laid down by the Apex Court and has held that, in the case of Dena Bank Vs. B.P.Parekh & Co. the Apex Court was dealing with the question of priority of dues owed to the Government in the light of the provisions contained under the Karnataka Sales Tax Act and the Karnataka Land Revenue Act, where specific provisions are made providing for priority for 4 such debts owed to the Government. As no provision is found in the Central Excise Act as well as under the Customs Act, it is held by this Court that the petition was liable to be dismissed. This proposition is upheld by the Division Bench of this Court in W.A.3043/2005 DD: 2.9.2010. 5. In view of the above, this writ petition deserves to be dismissed following the judgment rendered in the case of Assistant Commissioner of Central Excise and Customs Vs. M/s Nandi Rerolling Mills Pvt. Ltd. and Others, ILR 2008 Kar. 2598. Accordingly, the writ petition is dismissed. Sd/ JUDGE Sub!