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Central Excise - Highlights / Catch Notes

Home Highlights March 2014 Year 2014 This

Recovery of arrears of excise duties - Attachment of property ...


Property on Lease Can't Be Attached for Excise Duty Arrears; Control Stays with Owner, Not Possessor.

March 18, 2014

Case Laws     Central Excise     AT

Recovery of arrears of excise duties - Attachment of property taken on lease - mere possession does not give the control of the property because of the control of property always rests with the legal owner and not with the possessor. - AT

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