2022 (6) TMI 1133

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....a Dhish Bansal For the Petitioner : Shri Praveen Kumar Chaturvedi, Advocate For the Respondents No.1 And 2 : Shri Himanshu Shrivastava, Advocate ORDER The petitioner-Canara Bank has filed this writ petition under Article 226 of the Constitution of India seeking quashment of the communication dated 01.03.2013 (Ann.P.18), whereby Deputy Commissioner of Customs, Central Excise & Service Tax Divis....

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....oner having first charge over the property belonging to the respondent No.3, the respondent No.1 and 2 have no right to make any interruption by issuing letter/ communication dated 01.03.2013 (Ann.P.18) or otherwise and the petitioner-Bank is free to recover the money by auctioning and selling the said property. Learned counsel for the petitioner further submits that the controversy involved in th....

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....iding for First Charge in relation to Central Excise dues in the Central Excise Act, 1944, the dues of the Excise department would have priority over the dues of the Secured Creditors or not?" "It has been contended that prior to insertion of Section 11E in the Central Excise Act, 1944 w.e.f. 08.04.2011, there was no provision in the Act of 1944 inter alia, providing for First Charge on the prop....