https://www.taxtmi.com/caselaws?id=310354 Priority between State excise dues and a secured creditor is discussed in the context of SARFAESI enforcement. The text notes that, before insertion of Section 11E of the Central Excise Act, 1944, there was no statutory first charge in favour of the Excise Department. It also states that the secured creditor's rights under Section 13 of the SARFAESI Act, together with the overriding effect of Section 35, were treated as prevailing over the Department's claim, and that the confiscation-related rule relied on by the Department was inapplicable on the relevant dates. en-us Wed, 12 Apr 2023 00:00:00 +0530 Fri, 20 Oct 2023 10:16:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=310354 Priority between State excise dues and a secured creditor is discussed in the context of SARFAESI enforcement. The text notes that, before insertion of Section 11E of the Central Excise Act, 1944, there was no statutory first charge in favour of the Excise Department. It also states that the secured creditor's rights under Section 13 of the SARFAESI Act, together with the overriding effect of Section 35, were treated as prevailing over the Department's claim, and that the confiscation-related rule relied on by the Department was inapplicable on the relevant dates. Case-Laws Central Excise Wed, 12 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=310354