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2017 (11) TMI 722 - RAJASTHAN HIGH COURTRecovery of Central Excise Dues - auction of secured assets - Held that: - the two Companies are distinct entities and it is not a case where the name of M/s. Unipex Electrochem Private Limited was changed to M/s. Unipex Bio-Chem Private Limited - the demand has to be set aside for the reason Excise dues of M/s. Unipex Electrochem Private Limited cannot be fastened on M/s. Unipex Bio-Chem Private Limited. A proviso was inserted to Section 11 of the Central Excise Act, 1944 on 10th September, 2004 - A bare reading of the proviso shows that it is applicable to a transfer inter vivos and not where a secured creditor enforces the right under a statute. Petition allowed - decided in favor of petitioner.
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