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Chandra Dyeing And Printing Mills Private Limited And 1 Versus Union of India And 3

Attachment of immovable property - recovery of dues of lessee - whether the department can seek recovery of the dues of Harshwardhan Exports through sale of the property of the petitioner? - proviso to subsection (1) of Section 11 of the Central Excise Act as well as on subclause (ii) of clause( c) of subsection (1) of section 142 of the Customs Act. - Held that - invocation of the said provisions by the department is defective. The central excise dues are that of Harshwardhan Exports. The depar....... + More



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