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2012 (4) TMI 526 - AT - Central ExciseDenial of Refund claim - Commissioner allowed partial refund - Held that:- As regards the plea of Section 11DDA of the Central Excise Act, 1944, it is suffice to say that this Section confers power upon the Central Excise Officer to provisionally attach property belonging to the assessee on whom show cause notice has been served with a view to protect the interest of Revenue. This power can be exercised by the concerned officer with proper approval of the Commissioner (Appeals). In the instant case appellant has failed to show approval for attachment given by the Commissioner, on the contrary, the Commissioner Central Excise vide impugned order has directed refund of the money which imply that approval for provisional attachment has not been granted - Decided against Revenue.
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