https://www.taxtmi.com/caselaws?id=40845 Section 11 of the Central Excises and Salt Act, 1944 was read as providing alternative modes for recovery of excise dues: deduction from money due, attachment and sale of excisable goods, or a certificate to the Collector for recovery as arrears of land revenue. The sequence was treated as discretionary rather than mandatory, so non-use of one mode did not invalidate resort to another. The Court also noted that recovery against immovable property as arrears of land revenue remained permissible where the U.P. Zamindari Abolition and Land Reforms Act, 1950 did not apply to the relevant area. On that basis, the recovery proceedings were upheld. en-us Tue, 22 Sep 1970 00:00:00 +0530 Sat, 15 May 2010 12:29:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40845 Section 11 of the Central Excises and Salt Act, 1944 was read as providing alternative modes for recovery of excise dues: deduction from money due, attachment and sale of excisable goods, or a certificate to the Collector for recovery as arrears of land revenue. The sequence was treated as discretionary rather than mandatory, so non-use of one mode did not invalidate resort to another. The Court also noted that recovery against immovable property as arrears of land revenue remained permissible where the U.P. Zamindari Abolition and Land Reforms Act, 1950 did not apply to the relevant area. On that basis, the recovery proceedings were upheld. Case-Laws Central Excise Tue, 22 Sep 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40845