2023 (7) TMI 1309

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....ocate General, Yashwardhan Chauhan, I.N. Mehta, Senior Additional Advocates General, Ramakant Sharma, Sharmila Patiyal, Additional Advocates General, Priyanka Chauhan, Deputy Advocate General and Rajat Chauhan, Law Officer ORDER 1. The moot question in this petition is as to whether the different departments of State including Excise & Revenue will have priority over the secured creditor's d....

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....e. Xxxxxx 38-42. ..................... 43. In view of the above, we are of the firm opinion that the arguments of the learned counsel for the Appellant, on the second issue, hold merit. Evidently, 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 property of the Assessee ....

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....o conclude, the Commissioner of Customs and Central Excise could not have invoked the powers under Rule 173 Q(2) of the Central Excise Rules, 1944 on 26.03.2007 and 29.03.2007 for confiscation of land, buildings etc., when on such date, the said Rule 173Q(2) was not in the Stature books, having been omitted by a notification dated 12.05.2000. Secondly, the dues of the secured creditor, i.e. the Ap....