TMI Blog2015 (8) TMI 293X X X X Extracts X X X X X X X X Extracts X X X X ..... 08 there were no Central Excise dues against the said Company. The dues came into existence after the Order-in-Original was passed by the excise authorities on 18-9-2008. Consequently, Section 142 of the Customs Act is not applicable in the instant case - running business of M/s. Ram Shiv Industries Ltd. was not transferred to the petitioner. Only land, building and old scraps of machinery was sol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .S.G.I., B.K.S. Raguvanshi, S.K. Misra, S.P. Kesarwani, for the Respondent. ORDER The petitioner is a Company incorporated under the Indian Companies Act and by means of a sale deed dated 11-2-2008 purchased land, building and plant and machinery, which was indicated as scrap from another Company known as M/s. Ram Shiv Industries Ltd. which was another Company incorporated under the India ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt writ petition. 3. Having heard Sri Pankaj Bhatia along with Sri Gopal Verma, the learned Counsel for the petitioner and Sri B.K.S. Raghuvanshi, the learned Counsel for the Excise Department, we find that there was no embargo upon the erstwhile Company, M/s. Ram Shiv Industries Ltd., in selling its property to the petitioner. When the property was sold off on 11-2-2008 there were no Central E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en he was liable for Central Excise Duty and not otherwise. 5. In the light of the aforesaid, we are of the opinion, that the impugned notice dated 22-9-2010 demanding the Central Excise dues of M/s. Ram Shiv Industries Ltd. from the petitioner is wholly illegal and cannot be sustained and is quashed. 6. The writ petition is allowed. 7. It would be open to the Central Excise department to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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