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2013 (6) TMI 59 - HC - Central ExciseUltr vires - attachment, recovery and auction - Application of provisions of Section 142 (b) and 142 (c) (ii) of the Customs Act to the Central Excise Act - Section 12 of the Central Excise Act - recoverable Cenvat / Modvat credit wrongly availed - held that:- we do not find any good ground to interfere in the matter. This Court did not grant any interim order against the attachment and sale to recover the amount. It is not uncommon for a statute to adopt by reference the provisions of other statute in so far as the incidental matters are concerned. In the present case, the provision of Section 142 of the Customs Act are duly adopted by Section 12 of the Central Excise Act, 1944 for the purposes of recovery of excise duty by attachment and sale. Consequently the provisions of the Customs (Attachment of Property of Defaulters for Recovery of Government Dues) Rules, 1995 are applicable for attachment of the property for its sale. - Decided against the assessee.
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