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)
Recovery of excise dues: deduction, attachment and third party notice mechanisms compel payment to the Government. Section 11 permits Central Excise officers to recover duties and other sums by deduction from money owing, by directing other officers to deduct, or by attachment and sale of excisable goods, and, failing recovery, by certificate to the district Collector for recovery as an arrear of land revenue. Successor liability on transfer of business allows attachment and sale of items in the successor's custody with Commissioner approval. Additionally, officers may issue notices to third parties holding or owing money to the liable person to pay sums to the Central Government, and non compliance renders the third party deemed liable for the specified amount.
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.
Recovery of excise dues: deduction, attachment and third party notice mechanisms compel payment to the Government.
Section 11 permits Central Excise officers to recover duties and other sums by deduction from money owing, by directing other officers to deduct, or by attachment and sale of excisable goods, and, failing recovery, by certificate to the district Collector for recovery as an arrear of land revenue. Successor liability on transfer of business allows attachment and sale of items in the successor's custody with Commissioner approval. Additionally, officers may issue notices to third parties holding or owing money to the liable person to pay sums to the Central Government, and non compliance renders the third party deemed liable for the specified amount.
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