https://www.taxtmi.com/caselaws?id=356480 The court set aside the attachment and distress imposed by the department on the property, noting that the attachment provisions were misapplied. The transfer of leasehold rights was deemed valid and occurred before the attachment order. The court concluded that the department could not sell what the former lessee no longer owned, rendering the attachment invalid. en-us Mon, 08 Jan 2018 00:00:00 +0530 Sat, 08 Sep 2018 13:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356480 The court set aside the attachment and distress imposed by the department on the property, noting that the attachment provisions were misapplied. The transfer of leasehold rights was deemed valid and occurred before the attachment order. The court concluded that the department could not sell what the former lessee no longer owned, rendering the attachment invalid. Case-Laws Central Excise Mon, 08 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356480