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2018 (1) TMI 161 - AT - Central ExciseTime limitation - recovery of duty liability due of the predecessor from the successor - section 11 of the CEA, 1944 - Held that: - it emerges that the new registration was obtained by M/s. Palmetto Industries on 14.9.2007, on which date, there were no duty or sums recoverable or due. In respect of AWBI, even though the show cause notice was issued on 20.9.2007, the amount would become recoverable or due only at the time of determination of the liability by the original authority, which was on 25.4.2008. From the sale agreement, it does not spell out that M/s. Palmetto Industries would be responsible for any central excise dues that may arise in respect of AWBI. Also, the proceedings per se are hit by limitation, since the show cause notice for the period December 2004 to April 2005, was issued only on 20.9.2007. Demand set aside - appeal allowed - decided in favor of appellant.
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