TMI BlogRecovery of any amount due to Central GovernmentX X X X Extracts X X X X X X X X Extracts X X X X ..... ral Excise Officer shall proceed to recover the amount by one or more of the modes mentioned below:- (a) the Central Excise Officer may deduct or may require any other Central Excise Officer or any officer of customs to deduct the amount so payable from any money owing to such person which may be under the control of the said Central Excise Officer or any officer of customs; (b) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shall not be necessary to produce any pass book, deposit receipt, policy or any other document for the purpose of any entry, endorsement or the like being made before payment is made, notwithstanding any rule, practice or requirement to the contrary; (iii) in a case where the person to whom a notice under this section is sent, fails to make the payment in pursuance thereof to the Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e and the costs including cost of sale remaining unpaid and shall render the surplus amount, if any, to such person; 2 [Provided that where the person (hereinafter referred to as predecessor) from whom the service tax or any other sums of any kind, as specified in this section, is recoverable or due, transfers or otherwise disposes of his business or trade in whole or in part, or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r resides or carries on his business and the said Collector, on receipt of such certificate, shall proceed to recover from such person the amount specified thereunder as if it were an arrear of land revenue.] ********************* Notes : 1. Inserted by the Finance Act, 2006, w.e.f. 18-4-2006. Earlier, it was omitted by the Finance (No. 2) Act, 1998, w.e.f. 16-10-1998. 2. Inserted vide ..... X X X X Extracts X X X X X X X X Extracts X X X X
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