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2014 (2) TMI 5 - CESTAT NEW DELHIDuty demand - Recovery 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 - Held that:- Respondent is the third successor of the land and building from where M/s. Shri Purohit Steel Rolling Pvt. Ltd. operating. He is manufacturing goods which are entirely different from the goods being manufactured by M/s. Shri Purohit Steel Rolling Pvt. Ltd. As such, they cannot be held to be successor in business of the defaulter - mere transfer of land and building, appellants could not be consider as successor and Section 11 of Central Excise Act, 1944 cannot be pressed into service to include several generation of successor. In as much as in that case, the appellant was the third owner of the land and building, Tribunal held that recovery of dues pending against the first owner cannot be made against the third owner of land and building - assessee is in any way related to M/s. Purohit Steel Rolling Pvt. Ltd. or M/s. Prabhu Steels Ltd. or in any way connected with the cases wherein demand was confirmed against M/s. Purohit Steel Rolling Pvt. Ltd., I find no reason to direct recovery of the dues from the present respondent - Decided against Revenue.
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