Authority to restrain disposal: officers lack power to direct non-removal of plant in notices; seizure or statutory order may be used. The Board clarifies that there is no provision in the Central Excises & Salt Act, 1944 or its rules empowering an officer to direct an assessee not to alter or dispose of plant and machinery in a Show Cause Notice issued under Rule 233(A). The Department may instead seize the plant and machinery when confiscation is proposed or resort to the proviso to Section 110(1) of the Customs Act, 1962 as applied mutatis mutandis to serve an order preventing removal or dealing with the goods; Circular No. 29/89 is modified accordingly.
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.
Authority to restrain disposal: officers lack power to direct non-removal of plant in notices; seizure or statutory order may be used.
The Board clarifies that there is no provision in the Central Excises & Salt Act, 1944 or its rules empowering an officer to direct an assessee not to alter or dispose of plant and machinery in a Show Cause Notice issued under Rule 233(A). The Department may instead seize the plant and machinery when confiscation is proposed or resort to the proviso to Section 110(1) of the Customs Act, 1962 as applied mutatis mutandis to serve an order preventing removal or dealing with the goods; Circular No. 29/89 is modified accordingly.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
