Central Excise Arrears - Crown has no precedence - Supreme Court
A unit is started with a loan from institutions like the State Finance Corporation. After some time the unit becomes sick.- Sick of everything - major reasons for the sickness would be excessive activism of a multitude of government agencies of this welfare state. In the meantime after a couple of Audit parties, preventive parties, Show Cause Notices and adjudication, arrears are born and by the time the Central Excise officer goes to serve the adjudication order, he is informed that the unit is closed, taken over by the SFC and sold.
Now the Central Excise officer thinks he represents the Crown and so his dues take precedence - the Courts have repeatedly held that the Crown does not enjoy any such precedence - the crown is not tired of staking its claim and once again the Supreme Court has held that Central Excise arrears have no precedence.