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2008 (9) TMI 475 - HC - Central ExciseRecovery of excise dues – petitioner purchased assets of defaulters company through bank – by the impugned letters, department directing petitioner to clear outstanding excise dues of defaulter company - The matter is not res integra. - It may be specifically noted here that no such “first charge” has been pleaded by the Excise Authorities – we hold that the Excise Department cannot enforce the payment of their dues against the property purchased by the petitioner though they would have the liberty to seek redress against the original debtors. - the present writ petition is allowed and the impugned letters are quashed.
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