seized stocks while
exercising the power under Section 6-A of the Essential
Commodities Act, 1955.
Heard learned counsel for the petitioner, who initially
submits ... effective and efficacious
alternate remedy under Section 6-C of the Essential Commodities
Act.
Though the learned counsel for the petitioner, while relying
questions of law under reference, as below:--
(A). Section 6-E of the Essential Commodities Act, 1955,
creates an absolute bar and puts embargo ... commodity or
other articles.
(B). Pending appeal under Section 6-C of the Essential
Commodities Act, 1955, in view of bar created under
Section 6
reason to (return
the essential commodity seized), (such persons shall,
except as provided by sub-section (3) of Section 6-A , be
paid) the price ... Section 3 ; and
iii. In the case of any other
essential commodity, in accordance with the
provisions of sub-section (3) of Section
ground of availability of the alternative
remedy under Section 6 (c) of the Essential Commodities Act, 1955.
Learned counsel for the petitioner has submitted that ... order reveals that it has been passed under Section 3 / 7 of the
Essential Commodities Act, 1955 and as such the remedy of appeal under
offence under
Sections 420 , 467 , 469 and 475
of IPC. and Sections 7(1)(A)(II)
and 7(2) of Essential
Commodities Act, 1955.
Petitioner ... were not regarded as essential commodities
--9-- MCRC NO.28166 OF 2020
under Section 2 of the Essential Commodities Act prior to
1983. The Central
value
of the excisable goods manufactured and cleared by M/s. VWIPL
6
Appeal No. ST/86245, 86251/2016, ST/86519, 86542/2017
ST/86543 ... read with Rule
10(a) of Valuation Rules, 2000 read with Section 4(1)(b) of the
Central Excise Act, 1944, though they were aware
section (b) of section 28 and clause (i) of sub-
section (c) of section 28 of CGST (Amendment) Act, 2018
which link Explanation ... Act, 1975, would
be allowed in terms of Explanation 3 to section 140 , inserted
vide sub-section (d) of section 28 of CGST Amendment Act
Commodities Act,
1955 (hereinafter referred to as 'the Act, 1955'). Sections 439
and 435 of the old Cr P C and Sections ... Court under Section 397 Cr P C. Section
401 Cr P C is supplementary to Section 397 Cr P C.
36. Section
Act against the person,
who contravened the control order made under Section 3 of the
E.C.Act.
Section 6 ... jurisdiction to release the commodity seized in pursuance of an
order made under Section 3 of the Essential Commodities Act,
1955 if confiscation proceedings have
submitted that under section 107 of the
Transfer of Property Act, 1882 (hereinafter referred to as "the
Transfer of Property Act "), a lease ... under the provisions of section 17(1)(d) of the Registration Act,
1982 (hereinafter referred to as "the Registration Act "). It was
submitted
