Practice of taking undated cheques by excise department is illegal: HC

Court has been shown the five undated cheques for sum of Rs.1.25 crores which were collected from the Petitioner during the visit to the premises of the Petitioner on 10th March, 2017. The Court specifically asked Mr. Harpreet Singh, learned counsel appearing for the Respondents, to show any provision in Central Excise Act 1944 (CE Act) or the Rules made thereunder or any circular or notification that permitted the officers of the Department to collect „undated cheques‟ constituting the differential duty liability and in particular authorising officers to collect  such differential duty l...