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Case Law Details

Case Name : Punjab National Bank Vs Union of India & Ors. (Supreme Court of India)
Appeal Number : Civil Appeal No. 2196 of 2012
Date of Judgement/Order : 24/02/2022
Related Assessment Year :
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Punjab National Bank Vs Union of India & Ors. (Supreme Court of India)

Evidently, prior to insertion of Section 11E in the Central Excise Act, 1944 w.e.f. 08.04.2011, there was no provision in the Act of 1944 inter alia, providing for First Charge on the property of the Assessee or any person under the A

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