https://www.taxtmi.com/caselaws?id=47661 The court ruled in favor of the partnership firm, quashing the collection of cheques and ordering a refund of funds collected by respondent authorities. It emphasized the necessity of statutory provisions for tax collection actions and highlighted that liability for excise duty requires specific conditions to be met. The judgment clarified that the refund did not exempt the petitioner from potential liability post-inquiry and allowed authorities to continue investigations if needed. The court stressed the importance of adhering to statutory laws in tax recovery processes. en-us Fri, 06 May 2005 00:00:00 +0530 Fri, 30 Jul 2010 11:40:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47661 The court ruled in favor of the partnership firm, quashing the collection of cheques and ordering a refund of funds collected by respondent authorities. It emphasized the necessity of statutory provisions for tax collection actions and highlighted that liability for excise duty requires specific conditions to be met. The judgment clarified that the refund did not exempt the petitioner from potential liability post-inquiry and allowed authorities to continue investigations if needed. The court stressed the importance of adhering to statutory laws in tax recovery processes. Case-Laws Central Excise Fri, 06 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47661