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2018 (2) TMI 709 - AT - Central ExciseAttachment of property - case of assessee is that Section 11 proviso is not applicable where the department has taken the action as there is no business or trade transfer - Held that: - In the instant case, the recovery is against M/s Ralliwolf Limited and the department has attached its property to protect the interest of the Revenue/recovery - When M/s Rallifwolf Limited is the owner as on today and also has the liability against the department then department has rightly attached the property to recover the said dues. The property was rightly attached - appeal allowed - decided in favor of Revenue.
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