1 FARAD CONTINUATION SHEET NO. IN THE HIGH COURT OF JUDICATURE AT BOMBAY BENCH AT AURANGABAD WRIT PETITION NO.1455 OF 2010 ----------------------------------------------------------------- Office Notes, Office Memoranda of | Coram, appearances, Court’s orders | Court’s or Judge’s or directions and Registrar’s | orders orders | ----------------------------------------------------------------- Mr. P.K. Joshi, Advocate for the petitioner. Mr. Alok Sharma, Standing Counsel for Union of India. CORAM : A.M. KHANWILKAR, AND S.S. SHINDE, JJ. DATE : 24TH FEBRUARY, 2010 Heard Counsel for the parties. 2. The argument of the petitioner proceeds on the assumption that under show cause notice which was the subject matter of the challenge in appeal before the Commissioner (Appeals), the petitioner was liable to pay only sum of Rs.29,00,000/-, as against which, he has already deposited sum of Rs.14,57,000/- and therefore, was not liable to pay any 2 further amount. Notwithstanding that the Assistant Commissioner, Central Excise and Customs has issued notice of attachment of movable/immovable property belonging to the petitioner on the ground that the petitioner has failed to pay sum of Rs.26,25,000/-. 3. Before we analyse this argument further, it needs to be noted that the said amount of Rs.26,25,000/- is towards duty of Rs.12,50,000/- and penalty of Rs.13,75,000/-. On reading the order passed by the appellate authority, we have no hesitation in taking the view that the petitioner was not only liable to pay amount of Rs.11,97,000/-, which demand has been confirmed by the appellate authority and that order has become final as of today, as it was never challenged by the petitioner. Besides the liability to pay the confirmed demand amount to the extent of Rs.11,97,000/-, the petitioner is also 3 liable to pay the duty involved in respect of invoices referred to in Para 3 of the same order as indicated in Para7.2(i) to (iii). In addition, the petitioner is liable to pay penalty of Rs.12,50,000/- and interest of Rs. 1,25,000/-. The total liability of the petitioner, is therefore, Rs.25,27,000/- plus the amount of invoices referred to in Clause 3 of the order. Accordingly, the assumption of the petitioner that show cause notice is only in respect of Rs. 29,00,000/- is wholly misplaced. By the show cause notice, the petitioner was called upon to pay amount of Rs. 28,38,864/- towards Central Excise duty and further amount towards penalty as well as interest. The appellate authority has decided the appeal partly in favour of the petitioner by confirming the duty demand to the extent of Rs.11,97,000/-. In addition, the petitioner is liable to pay penalty as well as interest. In other words, the 4 assumption on which present petition proceeds is untenable. 4. We see no other reason as to why the order of attachment for non payment of Rs.26,25,000/- by the petitioner can be interfered with in exercise of writ jurisdiction. After these observations were made, Counsel for the petitioner submits that the petitioner be permitted to withdraw the petition with liberty to prefer appropriate application in the appeal preferred by the Department. Even this request does not commend to us. The petition is dismissed. ( S.S. SHINDE, J. ) (A.M. KHANWILKAR,J.) sut/FEB10/wp1455.10