https://www.taxtmi.com/caselaws?id=45579 Rule 230 of the Central Excise Rules, 1944 is described as a measure in aid of recovery, not an alternative mode of realisation, because it permits detention of goods, plant and machinery to compel payment and secure assets for eventual recovery of excise duty. It is said to apply uniformly to all defaulters and therefore does not create hostile discrimination merely because it is more onerous than the ordinary recovery machinery under Section 11 of the Central Excises and Salt Act, 1944. The provision is accordingly treated as a valid ancillary recovery mechanism and not violative of Article 14. en-us Mon, 17 May 1965 00:00:00 +0530 Mon, 12 Jul 2010 15:57:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45579 Rule 230 of the Central Excise Rules, 1944 is described as a measure in aid of recovery, not an alternative mode of realisation, because it permits detention of goods, plant and machinery to compel payment and secure assets for eventual recovery of excise duty. It is said to apply uniformly to all defaulters and therefore does not create hostile discrimination merely because it is more onerous than the ordinary recovery machinery under Section 11 of the Central Excises and Salt Act, 1944. The provision is accordingly treated as a valid ancillary recovery mechanism and not violative of Article 14. Case-Laws Central Excise Mon, 17 May 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45579