Jams Engg. Pvt. Ltd. Vs. Collector of Central Excise - Court Judgment

Excerpt:
1. no duty amount has been quantified. however, shri r. punwani, the learned advocate, pleads that despite this fact, the department has resorted to coercive measures and recovered an amount exceeding rs. one lakh from them. he, therefore, would urge for consideration of the stay petition.2. after hearing both sides, we are to observe that stay application cannot be considered without duty amount being quantified. this is the amount which is required to be deposited for entertaining the appeal.moreover, the deptt. cannot resort to coercive measures without quantifying the amount of duty payable. unless the amount of duty is quantified, then only for recovery of that amount, measures can be taken in accordance with law. hence, we have not taken up the stay application for consideration, being premature. the applicants are however at liberty to revive the stay application as and when the duty amount is quantified.

Judgment:
1. No duty amount has been quantified. However, Shri R. Punwani, the learned Advocate, pleads that despite this fact, the department has resorted to coercive measures and recovered an amount exceeding Rs. one lakh from them. He, therefore, would urge for consideration of the stay petition.

2. After hearing both sides, we are to observe that stay application cannot be considered without duty amount being quantified. This is the amount which is required to be deposited for entertaining the appeal.

Moreover, the deptt. cannot resort to coercive measures without quantifying the amount of duty payable. Unless the amount of duty is quantified, then only for recovery of that amount, measures can be taken in accordance with law. Hence, we have not taken up the stay application for consideration, being premature. The applicants are however at liberty to revive the stay application as and when the duty amount is quantified.