JUDGMENT :

MOHAMMAD RAFIQ, J.

1. This writ petition has been filed by M/s. Universal Polysack India Pvt. Ltd., Beawar challenging the recovery and auction letter dated 8.2.2017 issued by the respondent-Central Excise Department and their communication dated 15.3.2016 and 29.9.2015 and also to seek a declaration to the effect that petitioner is not the defaulter and cannot be made responsible for the dues of the defaulting borrower/erstwhile assessee as he has purchased the property under the Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002 (for short-`the SARFAESI Act’) with zero duty liability.

2. Facts of the case are that the respondent no.5-M/s. Oosyine Mar Pack Ltd. took a loan facility against the mortgaged land, plant and machinery in the year 2001 from respondent no.7- Oriental Bank of Commerce on the personal guarantee of respondent no.6-M/s. Keymer Bagshawe Marketing Co. Pvt. Ltd. The loan account of the respondent no.5 as per the guidelines of the RBI was declared as Non Profitable Asset (NPA) on 30.11.2009. The respondent-bank thereafter on 29.3.2011 in terms of Section 13 of the SARFAESI Act and the SARFAESI Rules, 2002