https://www.taxtmi.com/caselaws?id=44762 Rule 230(2) of the Central Excise Rules, 1944 authorises attachment of excisable goods only when its statutory preconditions are strictly met: there must be a transfer or disposal of business or a change in ownership, another person must succeed to that business, and the duty on the goods must have been assessed and remain unpaid, or be assessed after the transfer. Where an attachment order does not record those conditions, including succession in business and unpaid assessed duty, the power cannot be validly exercised. On that basis, an attachment made without those jurisdictional facts is illegal and the goods are liable to be released. en-us Thu, 01 Aug 1996 00:00:00 +0530 Sat, 03 Jul 2010 16:28:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44762 Rule 230(2) of the Central Excise Rules, 1944 authorises attachment of excisable goods only when its statutory preconditions are strictly met: there must be a transfer or disposal of business or a change in ownership, another person must succeed to that business, and the duty on the goods must have been assessed and remain unpaid, or be assessed after the transfer. Where an attachment order does not record those conditions, including succession in business and unpaid assessed duty, the power cannot be validly exercised. On that basis, an attachment made without those jurisdictional facts is illegal and the goods are liable to be released. Case-Laws Central Excise Thu, 01 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44762