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Central Excise - Highlights / Catch Notes

Home Highlights February 2014 Year 2014 This

Duty demand - Recovery from successor – mere transfer of land ...


Duty Demand Unenforceable on Successor for Land, Building Transfer Under Central Excise Act, 1944, Section 11.

February 1, 2014

Case Laws     Central Excise     AT

Duty demand - Recovery from successor – mere transfer of land and building, one could not be considered as successor and Section 11 of Central Excise Act, 1944 cannot be pressed into service to include several generation of successor. - AT

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