https://www.taxtmi.com/caselaws?id=785196 A secured creditor's right to enforce security under the SARFAESI Act prevails over competing Central Excise dues where the charge is registered with CERSAI and the creditor has acted within the SARFAESI framework. The Central Excise Act does not displace the overriding effect of Section 26E of SARFAESI, and in the absence of a legally effective attachment order followed by proclamation, departmental recovery directions restraining transfer of the secured asset cannot defeat the creditor's priority. The impugned recovery letters were therefore not sustainable against the secured creditor's enforcement rights. en-us Wed, 14 Jan 2026 00:00:00 +0530 Tue, 20 Jan 2026 06:31:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785196 A secured creditor's right to enforce security under the SARFAESI Act prevails over competing Central Excise dues where the charge is registered with CERSAI and the creditor has acted within the SARFAESI framework. The Central Excise Act does not displace the overriding effect of Section 26E of SARFAESI, and in the absence of a legally effective attachment order followed by proclamation, departmental recovery directions restraining transfer of the secured asset cannot defeat the creditor's priority. The impugned recovery letters were therefore not sustainable against the secured creditor's enforcement rights. Case-Laws Central Excise Wed, 14 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785196