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Central Excise - Highlights / Catch Notes

Home Highlights July 2023 Year 2023 This

Priority of recovery of tax / duty of excise dues - Attachment ...

Central Excise

July 6, 2023

Priority of recovery of tax / duty of excise dues - Attachment of property - Seeking removal of lien/charge/encumbrance/mutation entry of Central Excise Department - the Full Bench has clearly held that if the security interest of the secured creditor is registered with CERSAI, then the secured creditor would get priority over the dues of the Government. - HC

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