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2007 (1) TMI 570 - HC - CustomsExtract: .......have a preferential right to recover its dues as it is a secured creditor having prior registered charge by virtue of mortgage and equitable mortgage over the moveable and immoveable assets of M/s Jay Enn Castings. The charge of the Central Excise Department is preferable only to unsecured creditors. The writ petition is allowed in the above terms.
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