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2016 (8) TMI 291 - AT - Central ExciseWho is liable to pay duty - conversion of proprietorship to partnership firm and then from partnership firm into company - the offence was committed when the unit was existing as a proprietorship - Whether of predecessor or of present appellant - Held that:- as per assignment of Business agreement, entered between M/s. Laxmi Electronics (Partnership concern) and M/s. Laxmi Electrovision Private Limited (the present appellant), the entire business of M/s. Laxmi Electrovision was taken over by the appellant including liabilities. The words morefully described in Schedule A has to be understood as, including the liabilities specified in Schedule A to this agreement but cannot be limited to only those liabilities. Further all the registrations, licenses of the earlier manufacturers, including machinery stand transferred to the present appellant. Therefore, the present appellant cannot argue that any offence committed by their predecessors cannot be a charge on them. Liability gets fixed on a person who takes responsibility to obtain central excise licence/Registration. - In the present case there is no evidence on record that a new Central Excise licence/Registration was obtained by the present appellant. On the contrary transfer of licence/Registrations to the successor are also transferred which will legally mean the responsibilities/liabilities casted under Central Excise licence/Registration also gets transferred to the present appellant. - Decided against the appellant
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