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2014 (11) TMI 1073 - CESTAT AHMEDABADDemand of Excise duty and Customs duty - confirmation of demand post liquidation - whether assessee liable to discharge said duty on the goods cleared from defunct EOU - extended period invoked - waiver of the pre-deposit - Held that:- The appellant is the successful bidder in auction proceeding in an order of liquidation by the Hon'ble High Court of Gujarat. The clauses which have been heavily relied upon by the ld.D.R. indicate about the dues to be paid of pre-liquidation period and not post-liquidation period. The Show cause notice in these proceedings is issued is for confirmation of demand post liquidation. The Revenue authorities were aware of the winding up of the defunct EOU company. As correctly pointed out by the ld. Counsel by last letter dt.25.10.2004, the Office Superintendent of Central Excise, Ahmedabad II Commissionerate has specifically requested the official liquidator to record their claim for the recovery of the Government dues of approximately ₹ 36.33 Crores. When such letter is there on record and has been filed with the official liquidator, Revenue cannot turn around to say that they can invoke extended period for demand of duty liability. Similar situation arose in the case of Dytron (India) Ltd (1998 (11) TMI 132 - HIGH COURT OF CALCUTTA) wherein held that the importer company if is wound up by the operation of law, official liquidator has to be considered as an importer. Thus prima facie all the appellants have made out a case for waiver of the pre-deposit of the amounts involved. Applications for waiver of pre-deposit of the amounts involved are allowed and recovery thereof stayed till the disposal of appeals.
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