Manibhadra Fine Trade Services vs Chief CCE
Charge of department: Prevalence of secured debt over Crown or unsecured debt-Proviso to s.11 of CEA 1944 not attracted, Present case one of transfer of property under compulsory sale through auction by financial institution, Direction to delete entry pertaining to charge of department from revenue records-A third respondent-bank had given public advertisement inviting offers for purchase of immovable property of a company. The petitioner participated in [LexDoc Id : 422387]
