NDLI: Punjab National Bank Vs. Union of India & Ors.

Content Provider	Supreme Court of India
e-ISSN	30484839
Language	English
Access Restriction	NDLI
Subject Keyword	Central Excise Rules
Content Type	Text
Resource Type	Law Judgement
Jurisdiction	India
Case(s) Referred	Referred Case 0 Referred Case 1 Referred Case 2 Referred Case 3 Referred Case 4 Referred Case 5 Referred Case 6 Referred Case 7 Referred Case 8 Referred Case 9
Case Type	Appeal
Court	Supreme Court of India
Disposal Nature	Appeal Allowed
Headnote	Central Excise Rules, 1944: r.173(Q)(2) – Confiscation and penalty – On facts, issuance of notice to RIL company for evasion of excise duty and violation of Central Excise Act – Demand of excise duty confirmed and imposition of penalty u/r. 173(Q)(1) and order of confiscation of land, building plant and machinery u/ r.173(Q)(2) passed –Subsequently, confiscation order set aside by the tribunal and the matter remanded back to de novo proceedings since r.173(Q)(2) had been omitted by notification dated 12.05.2000 – Thereafter, RIL availed credit facilities from the appellant Bank, mortgaged all its movable and immovable properties, and also created a charge on the assets and block of the company – Subsequently, the Commissioner again confirmed the demand of excise duty, imposed penalty and also ordered for confiscation of all land, building, plant, machinery of RIL – Besides this, RIL was also issued notice u/s. 13(2) and also s.13(4) of the SARFAESI Act since RIL failed to clear loan amount of the appellant Bank – Writ petition by the appellant Bank challenging the orders of confiscation – Dismissed by the High Court – On appeal, held: Commissioner of Customs and Central Excise could not have invoked the powers u/ r. 173Q(2) on 26.03.2007 and 29.03.2007 for confiscation of land, buildings etc., when on such date, the said r. 173Q(2) was not in the Statute books, having been omitted by a notification dated 12.05.2000 – Dues of the secured creditor, the appellant- bank, would have priority over the dues of the Excise Department, as even after insertion of s. 11E in the 1944 Act w.e.f. 08.04.2011, and the provisions contained in the SARFAESI Act, 2002 would have an overriding effect on the provisions of the 1944 Act – Thus, the confiscation orders quashed – Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002 – Central Excise Act, 1944 – ss. 11E, 38A – General Clauses Act, 1897 – s. 6.
Judge	Hon'ble Mr. Justice Vineet Saran
Neutral Citation	2022 INSC 230
Petitioner	Punjab National Bank
Respondent	Union Of India & Ors.
SCR	[2022] 1 S.C.R. 661
Judgement Date	2022-02-24
Case Number	2196

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