Chapter II A - Indicating amount of duty in the price of goods, etc., for purpose of refund and crediting certain amounts to the fund (From Section 12A to Section 12D)
First charge on property: excise liabilities take precedence over other claims, subject to limited statutory exceptions. Liability for duty, penalty, interest, or other sums under the Central Excise Act is a first charge on the assessee's property, prevailing over other Central or State enactments except for specific statutory exceptions that create competing priorities.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
First charge on property: excise liabilities take precedence over other claims, subject to limited statutory exceptions.
Liability for duty, penalty, interest, or other sums under the Central Excise Act is a first charge on the assessee's property, prevailing over other Central or State enactments except for specific statutory exceptions that create competing priorities.
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