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2010 (12) TMI 165 - AT - Central ExciseLiability of successor of business - Demand along with interest and penalty - penalties on the ground that the appellant bound to pay an amount equal to Cenvat Credit if any allowed to them in respect of inputs lying in stock or in possession or contained in the final product lying in stock on the date of surrendering of Registration certificate to the Department - during the relevant point of time, there was no provision available to the revenue for the purpose of demanding duty from the successor in the case on hand. A new proviso was introduced only from 10-9-2004 and the said new proviso would not be applicable to the case on hand.
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