Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2016 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (3) TMI 706 - AT - Central ExciseRejection of refund claim - recovery of dues pending against predecessor of the premises from the subsequent purchaser of the premises in auction - rejection of claim on the ground that the Revenue has collected dues confirmed under section 11A of the Central Excise Act which were due to M/s. Regency Industries Ltd. and appellant is a subsequent owner of the said premises and has taken over the liability thereof - Held that:- When the appellant took over the possession of the premises in question in July 2004, the provisions of section 11 of the Act was not in force. Therefore, the said provision cannot be enforced on the appellant for dues pertaining to the predecessor which are in challange. Further as find that in the case of M/s. Rana Girders Ltd. [2013 (8) TMI 540 - SUPREME COURT] the appellant are not in any legal obligation to pay the dues of predecessors. In these circumstances, the dues paid by the appellant are refundable. - Decided in favour of assessee
|