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2018 (3) TMI 1885 - HC - Central ExciseWithdrawal of investments made - Clause-F of the notification dated 21-1-2004 - writ petition is preferred with the grievance that in spite of the petitioner being entitled to remove the capital investment in plants and machineries under Clause-F of the notification dated 21-1-2004, the respondent authorities are not allowing the petitioner to do so - HELD THAT:- None of the three methods provided under Section 11 of the Central Excise Act, 1944 empowers the department to attach any property of an assessee/person on the ground that such person or assessee may be liable to pay the department any amount towards meeting the dues under the Central Excise Act or the Rules framed thereunder. In the absence of such power, this Court cannot concur with the stand taken by the respondent authorities in paragraph-8 of the affidavit in opposition that in exercise of power under Section 11 of the Central Excise Act, 1944, the plants and machineries of the petitioner are being attached for the purpose of meeting the dues that may be due from the petitioner in respect of such cases mentioned therein, which are pending before the Hon’ble Supreme Court of India or before the CESTAT, Kolkata. The conduct of the Excise Department in not allowing the petitioner to remove the plants and machineries is found to be contrary to the powers conferred under Section 11 of the Central Excise Act, 1944 and this Court is of the view that the respondent Excise Department cannot attach any other property of the petitioner other than any excisable goods and also cannot restrain the petitioner from lifting the plants and machineries involved in the present writ petition by taking recourse of Section 11 of the Central Excise Act, 1944. The appropriate authority in the Central Excise Department shall not prohibit the petitioner from lifting and taking away the concerned properties by exercising their power under Section 11 of the Central Excise Act, 1944 - Petition disposed off.
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