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2007 (12) TMI 222 - SUPREME COURTDuty demand - whether the Department was entitled to proceed against the land and building purchased by the present appellant from the auction purchaser in respect of non-payment of excise duty by M/s. Devki Steels (P) Ltd. - Held that:- appellant purchased only land and building and not the plant and machinery - Interpretation of Rule 230 also arose for determination before the High Court. None of these questions were decided by the High Court. It dismissed the writ petition only on the ground that the appellant herein was not the owner as the sale deed was not filed - The question whether excise duty would be a charge on the property, was not raised before the High Court. However, we grant liberty to the Department to raise the said question also before the High Court subject to the Department making proper averments in that regard - Matter remitted back - Decided in favour of assessee.
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