TMI Blog2018 (3) TMI 1885X X X X Extracts X X X X X X X X Extracts X X X X ..... ues 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 Centra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Section 5A(1) of the Central Excise Act, 1944 read with Section 3(3) of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 and Section 136(3) of the Finance Act, 2001, certain exemptions were granted in respect of excise duties falling under sub-heading 2401.90, 2402.00, 2404.41, 2404.49, 2404.50 or 2404.00 of the First Schedule and the Second Schedule of the Central Excise Tariff Act, 1985, from the whole of duties of excise, additional duties of excise leviable under Central Excise Tariff Act, the Additional Duties of Excise (Goods of Special Importance) Act and National Calamity Contingent duty leviable under Section 136(1) of the Finance Act. 4. In the said notification, the said exemptions are stated to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eriod prescribed in Clause-F of the notification dated 21-1-2004 had already expired and therefore, the petitioner is entitled to remove the capital investments, which were made prior to 31-3-2005 in the form of plants and machineries. 8. This 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. 9. The stand of the Department as reflected in their affidavit in opposition dated 16-8-2017 in paragraph-8 is that a dispute as regards revenue payable by the petitioner is involved in certain pending cases before the Hon ble ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ms may deduct the amount so payable from any money owing to the person from whom such sums may be recoverable or due which may be in his hands or under his disposal or control, or may recover the amount by attachment and sale of excisable goods belonging to such person; and if the amount payable is not so recovered he may prepare a certificate signed by him specifying the amount due from the person liable to pay the same and send it to the Collector of the district in which such person resides or conducts his business and the said Collector, on receipt of such certificate, shall proceed to recover from the said person the amount specified therein as if it were an arrear of land revenue] : [Provided that where the person (hereinafter referre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Collector of the district in which such person resides or conduct his business and the Collector upon receipt of such certificate, shall proceed to recover from the said person as if it were an arrear of land revenue. 13. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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