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2016 (3) TMI 1238 - CESTAT NEW DELHIDetention of goods - recovery of sums due to Government - section 11 of the Central Excise Act - Held that: - On perusal of the main part of Section 11 ibid, it reveals that the Central Excise officers are empowered to deduct the amount payable under the statute by the assessee, from the money owing to the person by the Department. Section 11 ibid also mandates that if the amount payable is not recovered from the assessee, the Central Excise officers will proceed to attach and sell the excisable goods and also to prepare the certificate proceedings for recovery of the sums due. The embargo created in the proviso to Section 11 ibid will not have any application to the facts of this case inasmuch as handing over position of assets of the defaulter M/s. AECEL by MPSIDC to the respondent took place on 12.11.2003 and the sale deed was executed on 22.03.2004, which were prior to insertion the proviso clause to Section 11 ibid. Thus, detention order issued by the Department is not in confirmity with the Central Excise statue - the said statutory provisions have no application to the case in hand, for the reason that the said rule is no more in vogue at the material time, when the assets of the defaulting company was handed over to the respondent. Appeal dismissed - decided against Revenue.
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