JUDGMENT 1. Heard finally with the consent of the learned counsel for the parties. 2. The challenge in this writ petition is the recovery notice dated 14-2-2012 (Annex. 9) whereby petitioner has been asked to deposit the dues of Rs. 1,02,193/- (37,259/- as Excise duty and Rs. 64,934/- as penalty) along with interest. 3. Submission of learned counsel for the petitioner is that admittedly dues of Excise duty etc. are against M/s. Nakoda Steel Mills Pvt. Ltd., Bhilwara. The factory of Nakoda Steel was taken into possession by Rajasthan Financial Corporation. The same was purchased by one Harbhajan Singh, Proprietor of M/s. Rajguru Textiles Traders - respondent No. 2 in auction. Thereafter, the said property was purchased by the petitioner from Harbhajan Singh, Proprietor of M/s. Rajguru Textiles Traders - respondent No. 2. He therefore, submitted that the petitioner was not liable to pay the liability as there was no agreement between the petitioner and respondent No. 2 so as to pay the said liability of Excise due to respondents. He thus, prayed that impugned order is liable to be set aside. 4. Learned counsel for the respondent Department submitted that in view of the specific provision enumerated in Section 11A of the Central Excise Act, 1944, the respondents are entitled to recover the said amount from petitioner also. 5. Be that as it may. 6. During the course of arguments, learned counsel for the parties agreed that liberty may be given to the petitioner to make a representation to respondent-Department against recovery notice dated 14-2-2012 and the respondent-Department shall consider the same in accordance with law within reasonable period. 7. In view of the submissions of learned counsel for the parties, the writ petition is disposed of with liberty to petitioner to file a fresh representation against recovery notice dated 14-2-2012 in accordance with law within a period of three weeks from today along with certified copy of this order. He is at liberty to raise all his factual and legal arguments including the judgments as sought to be relied upon by the petitioner. The respondents will consider the representation of the petitioner within a period of one month from the date of receipt of the representation in accordance with law. He is at liberty to raise all his factual and legal arguments including the judgments as sought to be relied upon by the petitioner. The respondents will consider the representation of the petitioner within a period of one month from the date of receipt of the representation in accordance with law. It is needless to mention that in case, an adverse order is passed against the petitioner, then it will be open to the petitioner to challenge the same afresh in accordance with law. 8. Stay application No. 3479/2012 is also disposed of.Petition disposed of. *******