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2010 (6) TMI 225 - AT - Central ExciseRecovery from successor – The Memorandum of notice of demand was issued by the Assistant Commissioner in terms of section 142 of custom Act for attaching the goods, land and building belonging to the appellant. Submission of appellant, that they are not successor in business of defaulter. Held that- not a case that defaulter M/s Ashoka merged with any other company and new company identifiable as successor has emerged or M/s Ashoka formed subsidiary company. Thus no finding of Commissioner (Appeals) holding that appellant as successor in trade to M/s Ashoka as justified.
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