TMI BlogDemerger/amalgamation of unit - Liability of predecessor / successor - Extended Period of limitation -...Demerger/amalgamation of unit - Liability of predecessor / successor - Extended Period of limitation - The Revenue received the duty on the very same dispatches covered under the Annexure A to the show cause notice at the time of initial clearance by the predecessor. Whether it be predecessor or successor, the excise duty liability is identified to both. There is no difference in the excise duty or interest in the present matter. There is no claim by anybody (including in particular by the prede..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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