https://www.taxtmi.com/highlights?id=77943 The case involves attachment of immovable property jointly owned by appellant and brothers for government dues recovery. The attachment was done u/r 2(vi) of Rules of 1995 u/s 156 r/w. 142 of Customs Act, 1962. The property share is 20% appellant's and 80% brothers'. As partnership firm liability is joint u/s 25 of Indian Partnership Act, attaching entire property for firm's dues is improper. Interest u/s 11AB of Central Excise Act, 1944 not applicable pre-enactment. As dues paid, property attachment set aside, appeal allowed. en-us Thu, 30 May 2024 07:56:16 +0530 Thu, 30 May 2024 07:56:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=77943 The case involves attachment of immovable property jointly owned by appellant and brothers for government dues recovery. The attachment was done u/r 2(vi) of Rules of 1995 u/s 156 r/w. 142 of Customs Act, 1962. The property share is 20% appellant's and 80% brothers'. As partnership firm liability is joint u/s 25 of Indian Partnership Act, attaching entire property for firm's dues is improper. Interest u/s 11AB of Central Excise Act, 1944 not applicable pre-enactment. As dues paid, property attachment set aside, appeal allowed. Highlights Central Excise Thu, 30 May 2024 07:56:16 +0530 https://www.taxtmi.com/highlights?id=77943