TMI Blog2017 (11) TMI 722X X X X Extracts X X X X X X X X Extracts X X X X ..... ide for the reason Excise dues of M/s. Unipex Electrochem Private Limited cannot be fastened on M/s. Unipex Bio-Chem Private Limited. A proviso was inserted to Section 11 of the Central Excise Act, 1944 on 10th September, 2004 - A bare reading of the proviso shows that it is applicable to a transfer inter vivos and not where a secured creditor enforces the right under a statute. Petition all ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... building and machinery of M/s. Unipex Bio-Chem Private Limited. 3. Challenge is to a demand raised by the Excise Department on 27th August, 2007 concerning recovery of Central Excise dues from M/s. Unipex Electrochem Private Limited. 4. From the reply filed it is apparent that the owner of the land : RIICO, had initially allotted the same to M/s. Unipex Electrochem Private Limited, but on a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts, the purchaser would not be liable to pay any dues of the Central Excise. 7. We note that the decision of the Supreme Court noted that a proviso was inserted to Section 11 of the Central Excise Act, 1944 on 10th September, 2004. Since the Supreme Court was dealing with a case prior to the date of the insertion of the proviso, and in the instant case we are dealing with the situation post the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or Commissioner of Central Excise), for the purposes of recovering such duty or other sums recoverable or due from such predecessor at the time of such transfer or otherwise disposal or change. 8. A bare reading of the proviso shows that it is applicable to a transfer inter vivos and not where a secured creditor enforces the right under a statute. 9. The writ petition is allowed. The impug ..... X X X X Extracts X X X X X X X X Extracts X X X X
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