https://www.taxtmi.com/caselaws?id=193490 The Tribunal dismissed the Revenue's appeal and ruled in favor of the Respondent, holding that the detention order issued under Section 11 of the Central Excise Act was not valid. The Tribunal emphasized that the provisions of Section 11 empowered Central Excise officers to recover sums due from the government and that the proviso clause added in 2004 did not apply retroactively to the case. The judgment focused on the timing of asset transfer, the validity of the detention order, and the application of statutory provisions in determining the outcome. en-us Tue, 01 Mar 2016 00:00:00 +0530 Tue, 02 Jan 2018 10:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193490 The Tribunal dismissed the Revenue's appeal and ruled in favor of the Respondent, holding that the detention order issued under Section 11 of the Central Excise Act was not valid. The Tribunal emphasized that the provisions of Section 11 empowered Central Excise officers to recover sums due from the government and that the proviso clause added in 2004 did not apply retroactively to the case. The judgment focused on the timing of asset transfer, the validity of the detention order, and the application of statutory provisions in determining the outcome. Case-Laws Central Excise Tue, 01 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193490