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2018 (1) TMI 826 - HC - Central ExciseAttachment of immovable properties - creation of charge on such properties for the recovery of the dues of her husband - case of petitioner is that all the four properties proposed to be attached were purchased by her out of her own source of income and not acquired by her through inheritance from her late husband and the department therefore, cannot attach such properties - duty demand against the petitioner, wife of deceased assessee. Held that: - if the petitioner is correct in contending that all the four immovable properties were purchased by her from her own source of income, the department cannot carry out coercive recovery against such properties merely because her husband died leaving behind sizable departmental dues - The departmental authorities have not applied their minds to this aspect of the matter. It is not clear in what manner the petitioner has placed such certificate of the Chartered Accountant dated 10.06.2011 before the departmental authorities. To avoid any confusion, we allow the petitioner to place the same before the Commissioner of Central Excise, Vadodara, alongwith representation pointing out the source of acquisition of such properties. Appeal allowed by way of remand.
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