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2023 Supreme(Online)(Bom) 25594

HIGH COURT OF BOMBAY
B. P. COLABAWALLA, M.M. SATHAYE, JJ
Ronak Industries – Appellant
Versus
Assistant Commissioner, Central Excise & Customs – Respondent


Advocates:
For the Appellants/Petitioners: Ms. Savita Nangare, Ms. Pooja Kharat
For the Respondents: Mr. J.B. Mishra, Mr. Anant Bamne, Mr. H.S. Venegaonkar

Table of Content
1. process of auction and asset transfer. (Para 4 , 6 , 9)
2. registered claims have priority. (Para 5 , 10 , 12)
3. court's views on encumbrances. (Para 11 , 18)
4. final ruling on petition. (Para 19)

JUDGMENT (Per B. P. COLABAWALLA, J.)

1. Leave granted to the Petitioner to correct the typographical mistake in prayer clause (b) of the Petition. In place of Respondent No.6, it should be “Respondent No.4”. The correction shall be carried out forthwith in front of the Associate. Re-verification is dispensed with.

2. Rule. With the consent of contesting parties, rule made returnable forthwith and heard finally.

3. The Petitioner has filed the present Writ Petition seeking a direction inter alia to remove the lien/charge/encumbrance/mutation entry of Respondent No.1 and 2 from the records of Respondent No.4 and 5 in respect of the immovable property bearing Survey No.366/5 admeasuring 1200 sq.mtrs Plot No.16, and Survey No.366/6 admeasuring 1200 sq.mtrs Plot No.17, totally admeasuring 2400 sq.mtrs and structures thereon along with plant and machinery lying at the Premier Industrial Estate, Kachigam, within the village panchayat jurisdiction of Kachigam, Taluka Daman, sub-dis

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