https://www.taxtmi.com/caselaws?id=430890 Recovery of excise dues concerning an erstwhile owner was contested by way of a restraint preventing alienation of land. The court relied on precedents holding that central excise liabilities attach to goods produced and not to land, buildings or plant and machinery, and therefore such immovable property is not the source of the excise debt; consequence: the restraint on alienation was set aside. The judgment preserves the revenues ability to pursue alternative recovery remedies permissible in law against the debtor for arrears of excise duty. en-us Tue, 15 Nov 2022 00:00:00 +0530 Tue, 27 Jan 2026 14:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430890 Recovery of excise dues concerning an erstwhile owner was contested by way of a restraint preventing alienation of land. The court relied on precedents holding that central excise liabilities attach to goods produced and not to land, buildings or plant and machinery, and therefore such immovable property is not the source of the excise debt; consequence: the restraint on alienation was set aside. The judgment preserves the revenues ability to pursue alternative recovery remedies permissible in law against the debtor for arrears of excise duty. Case-Laws Central Excise Tue, 15 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430890