TMI Blog2012 (1) TMI 112X X X X Extracts X X X X X X X X Extracts X X X X ..... the terms of the contract, conditions of sale, decisions relied upon by the appellant in the light of statutory provisions in the Central Excise Act relating to recovery, which requires detailed hearing and since the issue involved is legal and prima-facie the issue seems to be covered by the decisions of the Hon’ble High Court of Punjab & Haryana in the case of T.C. Spinners Pvt. Limited [2008 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d conditions. The Revenue initiated action for recovery of Central Excise dues, due from M/s. Vaishnavi Dyeing Printing Mills Pvt. Limited, from the transferee Company i.e. from the present appellant. The proceedings initiated for recovery have been upheld in the impugned order and hence the appeal. 2. Learned counsel on behalf of the appellant submits that appellant cannot be considered as su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... njab Haryana in the case of T.C. Spinners Pvt. Limited v. UOI - 2009 (243) E.L.T. 31 (P H) to submit that the liability cannot be fastened on the appellant. Even though the Commissioner has distinguished the decision cited by the appellant in State Financial Corporation Act and contractual terms, there is need to examine the terms of the contract, conditions of sale, decisions relied upon by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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