TaxTMI 
TaxTMI 
2018 (3) TMI 1885
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....ess, the petitioner amongst others, also owned two manufacturing units/factories/industries namely Unit-1 and Unit-2, which are located at A-1 to A-4 Industrial Estate, Cinnamara, Jorhat. 3. As per Notification No. 8/2004-C.E. of the Under Secretary to the Government of Assam in the Finance Department, issued under Section 5A(1) of the Central Excise Act, 1944 read with Section 3(3) of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 and Section 136(3) of the Finance Act, 2001, certain exemptions were granted in respect of excise duties falling under sub-heading 2401.90, 2402.00, 2404.41, 2404.49, 2404.50 or 2404.00 of the First Schedule and the Second Schedule of the Central Excise Tariff Act, 1985, from the wh....
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....t Dibrugarh requesting the authorities to allow them to remove the capital investment equipment comprising of plants and machineries from the factory premises which were the result of the investment pursuant to the said notification dated 21-1-2004. In their communication, the petitioner specifically stated that the ten years period prescribed in Clause-F of the notification dated 21-1-2004 had already expired and therefore, the petitioner is entitled to remove the capital investments, which were made prior to 31-3-2005 in the form of plants and machineries. 8. This writ petition is preferred with the grievance that in spite of the petitioner being entitled to remove the capital investment in plants and machineries under Clause-F of t....
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....rovisions of this Act or of the rules made thereunder, [including the amount required to be paid to the credit of the Central Government under Section 11D] the officer empowered by the [Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963)] to levy such duty or require the payment of such sums may deduct the amount so payable from any money owing to the person from whom such sums may be recoverable or due which may be in his hands or under his disposal or control, or may recover the amount by attachment and sale of excisable goods belonging to such person; and if the amount payable is not so recovered he may prepare a certificate signed by him specifying the amount due from the person lia....
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....e from any money owed to such person by the department; (ii) recover the amount by attachment and sale of excisable goods belonging to such person or (iii) if such amount payable is not recovered, the appropriate authority in the department may issue a certificate specifying the amount due from the concerned person and send the certificate to the Collector of the district in which such person resides or conduct his business and the Collector upon receipt of such certificate, shall proceed to recover from the said person as if it were an arrear of land revenue. 13. None of the three methods provided under Section 11 of the Central Excise Act, 1944 empowers the department to attach any property of an assessee/person on the ground that s....