JUDGMENT :

Abhay Ahuja, J.

1. By this petition filed under Article 226 of the Constitution of India, 1950, the Petitioner is challenging notices dated 29th/30th January, 2008, 17th October, 2008 and 14th May, 2009 by which the Respondent No. 2 purports to prohibit and/or restrain Petitioner from transferring or charging the property situated at Mulund, Mumbai for alleged non-payment of Excise duty by Respondent No. 3.

2. Petitioner has filed the petition for following principal relief:

(a) Issue Writ of Certiorari and/or any other appropriate writ, order or direction in the nature of Certiorari calling for the papers and proceedings relating to the impugned notices dated 29th/30th January, 2008, 17th October, 2008 and 14th May, 2009 Exhibits “G”, “I” and “K” hereto and after examining the legality and validity thereof, this Hon’ble Court be pleased to quash and set aside the same.

3. Petitioner, is a Partnership firm registered under the Indian Partnership Act, 1932 and carries on business of construction and development. 2nd Respondent is the office of the Assistant Commissioner of Central Excise having claim of Excise duty dues against Respondent No. 3 viz. M/s. Bluemoon Engineers Li