2009 (3) TMI 212

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..... excise duty located at Shed No. A-83/13, Industrial Estate, Rajajinagar, Bangalore. 2. It appears the petitioner had purchased this shed with its appurtenant in the year 1997 from the erstwhile owner, namely, M/s. F. Fibre Bangalore Private Limited. 3. The petitioner is aggrieved by the demand notice dated 7-1-2008 produced at Annexure-A to the writ petition calling upon the petitioner to pay t .....

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..... earned counsel for the petitioner is that the petitioner is not a person who has taken over the business of the assessee; that the petitioner is mere a purchaser of the land and the building and not of any machinery etc; that the petitioner cannot be made liable for paying any outstanding excise duty payable by the erstwhile owner or the assessee and therefore the impugned demand notice is bad. It .....

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..... . Fibre Bangalore Pvt. Ltd., and the amount if any was due and outstanding in their name. If an amount which was due in the name of one assessee is sought to be recovered from some other person like the petitioner, it is only proper and necessary that the other person should be issued with a notice and should be indicated the circumstances under which he is made liable, hear such person and only a .....

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