https://www.taxtmi.com/caselaws?id=753280 Recovery under the Customs (Attachment of Property of Defaulters for Recovery of Government Dues) Rules, 1995 must be limited to the defaulter's own share in co-owned immovable property; attachment of the entire jointly owned asset was held inconsistent with rule 10 where most of the property belonged to persons unconnected with the default. Interest under section 11AB of the Central Excise Act, 1944 could not be sustained for an earlier period when that provision was not yet in force, especially where the notice did not propose such levy. The impugned attachment and interest demand were set aside. en-us Fri, 17 May 2024 00:00:00 +0530 Thu, 30 May 2024 07:56:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753280 Recovery under the Customs (Attachment of Property of Defaulters for Recovery of Government Dues) Rules, 1995 must be limited to the defaulter's own share in co-owned immovable property; attachment of the entire jointly owned asset was held inconsistent with rule 10 where most of the property belonged to persons unconnected with the default. Interest under section 11AB of the Central Excise Act, 1944 could not be sustained for an earlier period when that provision was not yet in force, especially where the notice did not propose such levy. The impugned attachment and interest demand were set aside. Case-Laws Central Excise Fri, 17 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753280