https://www.taxtmi.com/caselaws?id=404840 The appellant's flats were sought to be attached by the Excise department for recovery of Central Excise dues related to her late husband's firms. The High Court directed the Commissioner to verify if the flats were purchased from the appellant's personal income, not inherited from her husband, emphasizing that government dues could only be recovered from inherited properties. Despite the appellant's evidence, the Commissioner upheld the encumbrance, but the Tribunal overturned this decision, ruling that the flats were purchased from the appellant's own income. The encumbrance was quashed, and the appeal was allowed, setting aside the initial order. en-us Thu, 04 Mar 2021 00:00:00 +0530 Thu, 13 Jan 2022 11:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404840 The appellant's flats were sought to be attached by the Excise department for recovery of Central Excise dues related to her late husband's firms. The High Court directed the Commissioner to verify if the flats were purchased from the appellant's personal income, not inherited from her husband, emphasizing that government dues could only be recovered from inherited properties. Despite the appellant's evidence, the Commissioner upheld the encumbrance, but the Tribunal overturned this decision, ruling that the flats were purchased from the appellant's own income. The encumbrance was quashed, and the appeal was allowed, setting aside the initial order. Case-Laws Central Excise Thu, 04 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404840