Court Overturns Proceedings Against Petitioners; Central Excise Lacked Jurisdiction in Assessee's Default Case.

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....Charge on properties - Central Excise authorities have acted without jurisdiction in proceeding against the petitioners in respect of the defaults committed by the assessee. All proceedings including the orders of attachment initiated by the Central Excise authorities on the basis of default of its assessee against the petitioners are set aside. - HC....