https://www.taxtmi.com/caselaws?id=435885 The Court held that the Central Excise Authority cannot recover demands from the personal assets of a company director without a specific enabling law. The Court emphasized that the company should be treated as a separate entity unless it can be proven that it was a mere shell for personal benefit. Additionally, the recovery order lacking justification for seeking dues from the director's personal assets was set aside, directing the Authority to proceed lawfully. The writ petition was allowed in favor of the petitioner. en-us Tue, 21 Mar 2023 00:00:00 +0530 Thu, 30 Mar 2023 08:15:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435885 The Court held that the Central Excise Authority cannot recover demands from the personal assets of a company director without a specific enabling law. The Court emphasized that the company should be treated as a separate entity unless it can be proven that it was a mere shell for personal benefit. Additionally, the recovery order lacking justification for seeking dues from the director's personal assets was set aside, directing the Authority to proceed lawfully. The writ petition was allowed in favor of the petitioner. Case-Laws Central Excise Tue, 21 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435885