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2022 (12) TMI 7 - HC - Central ExciseRecovery of excise dues payable by the erstwhile owner of the land and property - restraint on petitioner from alienating the land in any manner - HELD THAT:- Supreme Court in Macson Marbles (P) Ltd. v. Union of India [2003 (11) TMI 71 - SUPREME COURT] and Union of India v. SICOM Limited [2008 (12) TMI 53 - SUPREME COURT] held that as far as dues of central excise are concerned, those are neither related to plant and machinery nor to the land and building. Thus, it did not arise out of the said properties. Dues of central excise became payable on the manufacturing of excisable items by the erstwhile owner. Therefore, the excise duties were in respect of those items which were produced and not the plant and machinery which were used for the purpose of manufacturing. This decision has been followed by this Court in Gopal Agarwal v. Commissioner of Customs and Central Excise, Hyderabad, [2015 (2) TMI 607 - ANDHRA PRADESH HIGH COURT]. While setting aside similar notice, this Court had however left it open to the excise authorities to take any other steps permissible in law for recovery of the arrears of excise duty. Petition allowed.
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