TMI Blog2007 (12) TMI 222X X X X Extracts X X X X X X X X Extracts X X X X ..... vki Steels (P) Ltd. - Held that:- appellant purchased only land and building and not the plant and machinery - Interpretation of Rule 230 also arose for determination before the High Court. None of these questions were decided by the High Court. It dismissed the writ petition only on the ground that the appellant herein was not the owner as the sale deed was not filed - The question whether excise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urther, the SFC also granted lease in favour of the appellant. 3. The short question involved before the High Court was whether the Excise Department was entitled to proceed against the property purchased by the present appellant as stated above in respect of non-payment of excise duty by M/s. Devki Steels (P) Ltd. At this stage, it may be clarified that the appellant purchased only land and bui ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ay also arise for determination is whether excise duty would be a charge on the property. That question, of course, was not raised before the High Court. However, we grant liberty to the Department to raise the said question also before the High Court subject to the Department making proper averments in that regard. 6. For the afore-stated reasons, the impugned judgment of the High Court is set ..... X X X X Extracts X X X X X X X X Extracts X X X X
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