TMI Blog2012 (1) TMI 120X X X X Extracts X X X X X X X X Extracts X X X X ..... d earlier to the defaulter. Nothing is coming out from case records that any attachment of plant, machinery or excisable goods has been done in this case. The effect of the impugned order of the lower authority is to hold the appellants liable to pay revenue arrears of M/s. Jain Biscuits Industries Pvt. Ltd. without examining the issue whether the appellant is a successor in business of M/s. Jain Biscuits Industries Pvt. Ltd. and without attaching any property mentioned in the said provision. Further there is the issue that a legal provision brought into statute in 2004 cannot apply to a transaction done on 19-4-2001 - Decided in favour of assessee. - E/28/2009 - Final Order No. A/47/2012-EX(BR)(PB) - Dated:- 16-1-2012 - Shri Ashok Ji ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd penalty as ordered to be paid by the Superintendent vide his letter dated 23-1-2008 is concerned, I find that both in terms of Rule 230 of the erstwhile Central Excise Rules, 1944 and as per proviso to Section 11 of the Central Excise Act, 1944 only such duty or other sums recoverable or due from such predecessor at the time of such transfer are recoverable from the successor. Proviso to Section 11 ibid reads as under :- Provided that where the person (hereinafter referred to as predecessor) from whom the duty or any other sums of any kind, as specified in this section, is recoverable or due, transfers or otherwise disposes of his business or trade in whole or in part, or effects any change in the ownership thereof, in consequence of w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bove discussion, I uphold the impugned order of the Superintendent except to the extent of demanding of arrears in excess of outstanding amount against the predecessor as on 19-4-2001. In the above terms, the appeal is disposed of. 4. The appellants filed this appeal to the Tribunal challenging the finding of the Commissioner (Appeals) that the amount deposited i.e. Rs. 1,29,967/- except interest was appropriately paid. Their submission is that they did not succeed in the business of M/s. Jain Biscuits Industries Pvt. Ltd. They only purchased a piece of land from RIICO Ltd. which land was earlier owned by M/s. Jain Biscuits Industries Pvt. Ltd. The appellants claim that they need not have paid such amount because there was no legal provi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by Finance (No. 2) Act, 2004. Further in this provision, we take note of two aspects. Firstly the provision is applicable only if a person succeeded in such business of the defaulter. Secondly the provision only enables Revenue to attach all excisable goods, materials, preparations, plant, machinery, vessels, utensils, implements and articles in the custody or possession of the person so succeeding . This provision is only with reference to such articles which the successor in business got from the defaulter and not which the successor had in possession from his other business. There is no mention of immovable properly like land and buildings in the said provision. Further the proceedings so far do not talk about any attachment that was ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
