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TMI Blog2016 (3) TMI 1238X X X X Extracts X X X X X X X X Extracts X X X X ..... iso to Section 11 ibid will not have any application to the facts of this case inasmuch as handing over position of assets of the defaulter M/s. AECEL by MPSIDC to the respondent took place on 12.11.2003 and the sale deed was executed on 22.03.2004, which were prior to insertion the proviso clause to Section 11 ibid. Thus, detention order issued by the Department is not in confirmity with the Central Excise statue - the said statutory provisions have no application to the case in hand, for the reason that the said rule is no more in vogue at the material time, when the assets of the defaulting company was handed over to the respondent. Appeal dismissed - decided against Revenue. - Excise/Cross/228/2008 in E/2994/2007-ST[SM] - A/56522-20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Subsequently, the Adjudicating Authority issued a Detention Order under Section 11 of the Act and detained the finished goods, i.e. Acrylic Mink Blankets worth ₹ 17,90,850/-, of the Respondent vide Detention Order dated 31.12.2004. 1.3 Feeling aggrieved with the said order dated 31.12.2004, the Respondent filed appeal before the Commissioner of Central Excise (Appeals). The appeal was disposed of vide Order-in-Appeal No.IND-I/171/2007 dated 18.09.2007, in allowing the appeal of the Respondent. On being aggrieved with the above order dated 18.09.2007 passed by the Commissioner (Appeals), the Department has filed the present appeal before this Tribunal on the following grounds amongst others. (a) The Commissioner (Appeals) i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Central Government under Section 11D, the officer empowered by the [Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963)] to levy such duty or require the payment of such sums may deduct or require any other Central Excise Officer or a proper officer referred to in section 142 of the Customs Act, 1962 to 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 be in the hands or under disposal or control of such other officer, 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, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... partment. Section 11 ibid also mandates that if the amount payable is not recovered from the assessee, the Central Excise officers will proceed to attach and sell the excisable goods and also to prepare the certificate proceedings for recovery of the sums due. Issuance of detention order by the adjudicating authority in this case is not in confirmity with Section 11 ibid. Initiation of proceedings for recovery of the government dues from the successor of the business was inserted in the proviso clause appended to Section 11 ibid vide Section 80 of the Finance(2) Act, 2004 (23 of 2004) w.e.f. 10.09.2004. The embargo created in the proviso to Section 11 ibid will not have any application to the facts of this case inasmuch as handing over po ..... X X X X Extracts X X X X X X X X Extracts X X X X
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