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    <title>2016 (11) TMI 154 - CESTAT ALLAHABAD</title>
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    <description>Where no confiscation or attachment had been issued against an assessee&#039;s plant and machinery, and no subsisting title dispute was pending, the assets could not be withheld merely because they were lying in another company&#039;s . The order of confiscation was found to relate to the other company&#039;s assets, not the appellant&#039;s property, and the Revenue accepted that no formal attachment covered the appellant&#039;s assets. On that basis, the appellant was entitled to immediate release and removal of its assets, and the respondent was directed to restore possession forthwith.</description>
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    <pubDate>Tue, 06 Sep 2016 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=334136</link>
      <description>Where no confiscation or attachment had been issued against an assessee&#039;s plant and machinery, and no subsisting title dispute was pending, the assets could not be withheld merely because they were lying in another company&#039;s . The order of confiscation was found to relate to the other company&#039;s assets, not the appellant&#039;s property, and the Revenue accepted that no formal attachment covered the appellant&#039;s assets. On that basis, the appellant was entitled to immediate release and removal of its assets, and the respondent was directed to restore possession forthwith.</description>
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      <pubDate>Tue, 06 Sep 2016 00:00:00 +0530</pubDate>
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