Central Government, as Rule
28 only provided for vesting in the Central
Government the “Goods” confiscated by the
Central Excise Authorities under the Excise ... First Charge in relation to
Central Excise dues in the Central Excise Act, 1944 , the
dues of the Excise department would have priority over
Commissioner of Customs and
Central Excise could not have invoked the powers under
Rule 173Q (2) of the Central Excise Rules ... Commissioner of Customs and
Central Excise could not have invoked the powers
under Rule 173 Q(2) of the Central Excise Rules
Commissioner of Customs and
Central Excise could not have invoked the powers under
Rule 173Q (2) of the Central Excise Rules ... Commissioner of Customs and
Central Excise could not have invoked the powers
under Rule 173 Q(2) of the Central Excise Rules
Commissioner of Customs and
Central Excise could not have invoked the powers under
Rule 173Q (2) of the Central Excise Rules ... Commissioner of Customs and
Central Excise could not have invoked the powers
under Rule 173 Q(2) of the Central Excise Rules
Customs and
of
Central Excise could not have invoked the powers under
Rule 173Q (2) of the Central Excise Rules ... Commissioner of Customs and
Central Excise could not have invoked the powers
under Rule 173 Q(2) of the Central Excise Rules
Appellant, submits that dues of the
Appellant are under Section 11E of Central Excise Act, 1944, which
cannot be treated as secured debt within ... provision of Section 11E of Central Excise Act, are not pari materia to
Section 48 of Gujarat VAT Act, so as to treat the Appellant
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 ... Commissioner of Customs and Central
Excise could not have invoked the powers under Rule 173
Q(2) of the Central Excise Rules
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 ... Commissioner of Customs
and Central Excise could not have invoked the
powers under Rule 173Q(2) of the Central Excise
Rules
Central Excise
Department, as even after insertion of section 11E in the Central Excise Act,
1944 with effect from 08.04.2011 and the provisions contained ... Commissioner of Customs and Central
Excise could not have invoked the powers under Rule 173Q(2) of the
Central Excise Rules
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 ... Commissioner of Customs and
Central Excise could not have invoked the powers under
Rule 173Q(2) of the Central Excise Rules
