Case Law Details
Meena Krishna Agarwal Vs Commissioner of Central Excise & ST, Vadodara (CESTAT Ahmedabad)
The issue involved in the present appeal is whether the flats belonging to the appellant which she purchased under Registered Sale deeds dated 31.03.2008 out of monies received as gifts from her mother-in-law and father-in-law, can be proceeded against by the Excise department for recovery of Central Excise dues confirmed by order-in-original dated 21.12.2005 against two proprietory firms of her late husband Mr. Krishna Agarwal.
2. The brief facts of the case are that on 31.03.2008, by four registered Sale Deeds, the appellant purchased four flats bearing Nos. 201, 202, 301 and 302 in the building called “Shreeji Ashraya”, 7 Mamta Society, Behind Atmajyoti Ashram, Vadodara – 290023. The said flats were purchased from EXCISE Appeal No. 10061of 2019 „Patwa Parikh Construction Company’ for the price of Rs. 26,32,500/- per flat i.e. total Rs. 1,05,30,000/-. Subsequent to the purchase of said four flats by the appellant in the year 2008, the Assistant Commissioner of Central Excise, Division IV, Vadodara-I issued letter dated 09.02.2011 to the Superintendent, City Survey No. 2, Vadodara in which it is stated that the Excise department is contemplating attachment of the said four flats, standing in the name of the appellant to realize the government dues which were confirmed by order-in-original dated 21.12.2005 against two proprietory firms – Gujchem International and Gujarat Impex of the appellant’s late husband Mr. Krishna Agarwal and which order-in-original is upheld by the Tribunal by order dated 02.07.2009. By the said letter, the said Superintendent, City Survey, Vadodara was requested to issue necessary instruction not to permit sale/ transfer of the said Four Flats by the Appellant. Based on the said request of the Assistant Commissioner of Central Excise, the Superintendent, City Survey issued Notice dated 22.02.2011 noting the encumbrance lodged by the Assistant Commissioner of Central Excise and prohibiting transfer of the said Flats.
3. The Appellant challenged the said Notice of encumbrance in the Hon’ble Gujarat High Court by Writ Petition bearing SC No.3969/2014, wherein the Hon’ble High Court passed Order dated 15.01.2018, wherein it was held as follows:-
(a) That by the Tribunal’s Order dated 02.07.2009 as modified by Order dated 10.11.2009, the duty demand stands confirmed against the appellant’s husband, Shri Krishna Agarwal and not against the Appellant;
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