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Central Excise - Highlights / Catch Notes

Home Highlights March 2016 Year 2016 This

Recovery of dues pending against predecessor of the premises ...


Refund Ordered for Auction Buyer Due to Inapplicable Section 11 on Previous Owner's Dues.

March 22, 2016

Case Laws     Central Excise     AT

Recovery of dues pending against predecessor of the premises from the subsequent purchaser of the premises in auction - When the appellant took over the possession of the premises in question in July 2004, the provisions of section 11 of the Act was not in force - In these circumstances, the dues paid by the appellant are refundable - AT

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