Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2010 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (2) TMI 402 - AT - Central ExciseRecovery of dues- The lower authorities denied the refund on the ground that the arrears owed to the Department by the original owner of the factory SQCL could be validly recovered from the appellant, it being the successor owner of the factory. The lower authorities invoked provisions of Section 11 of the Act and held that the appellants were not entitled to refund of the amount paid by them towards arrears owed by the original owner of the factory. Held that- finding of Commissioner (Appeals) that by taking over the property and selling it in auction, the DRT facilitated legal transfer of plant and property to present appellant. However no such transfer as envisaged under proviso to section 11 of the Act. Appellant not liable to pay dues and entitled to refund.
|