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2014 (11) TMI 459 - HC - Central ExciseDemand of excise duty and penalty – recovery of dues from the auction purchaser unit in terms of Rule 230(2) of the Central Excise Rules, 1944 - Held that:- The petitioner purchased land and building and not the business of the owner. The clause in the agreement requires the petitioner to discharge statutory liabilities arising out of land and building. The petitioner, therefore, cannot be called upon to discharge liability of the original owner under the Central Excises and Salt Act, 1944. An argument raised by counsel for the Revenue that in view of Rule 230(1) and (2) of the Central Excise Rules, liability to pay excise duty can be recovered from plant, machinery and building, cannot be accepted in view of the binding opinion recorded by the Hon’ble Supreme Court, in Rana Girders Ltd. [2013 (8) TMI 540 - SUPREME COURT]. Whether the show cause notice should be quashed - Held that:- As a general rule, a party is relegated to seeking adjudication of the show cause notice but as controversy in the present petition is squarely covered in favour of the petitioner, by judgment of the Hon’ble Supreme Court in M/s. Rana Girders Ltd. v. Union of India and others [2013 (8) TMI 540 - SUPREME COURT], relegating the petitioner to seeking adjudication of the show cause notice would be an empty formality - Decided in favour of assessee.
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