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2010 (7) TMI 458 - HC - Central ExciseRecovery of Govt. dues of Central Excise duty from subsequent buyer of land - principle of liability which culled out is that the subsequent purchaser cannot be fastened with the liability relating to the dues of the Government unless there is a specific provision in the statute, claiming “first charge for the purchaser - Excise Department could not recover the amount of Rs. 2,21,532/- from the appellant which was the liability of the original owner, simply because the appellant bought the piece of a land - appellant was not liable to pay the dues of Excise Department in respect of which primary liability was that of M/s Aryavat Plywood Pvt. Ltd. Revenue directed to refund the aforesaid amount of Rs. 2,21,532/- along with interest payable under the Act within eight weeks from the receipt of the order.
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