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2014 (7) TMI 698 - AT - Central ExciseRecovery from the successor - dues of the previous concern - recovery from the buyer of Land & Building and Plant & Machinery - Held that:- Commissioner (Appeals) has given a detailed finding and has relied upon various decisions of the higher appellant forums and the revenue is not challenging the applicability of the same. Similarly, the Supreme Court decision in the case of Macson Marbles Pvt. Ltd. [2003 (11) TMI 71 - SUPREME COURT OF INDIA] relied upon by the revenue stands duly discussed by Commissioner (Appeals) and has been held to be non applicable. - respondent was not successor in business of M/s. Ganga Sagar & Company. They have purchased the Land & Machinery from MPFC in the year 2001, which was acquired by MPFC in the year 1997. As such, Commissioner (Appeals) has rightly held that the recovery of dues outstanding against M/s. Ganga Sagar & Company cannot be affected against the respondent. - Decided against Revenue.
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