<h1>Successor Company Not Liable for Predecessor's Excise Dues, Rules Gujarat High Court; Section 11 Inapplicable.</h1> The issue concerns whether central excise dues pending against a predecessor company can be recovered from its successor. The Tribunal and the Gujarat High Court ruled that the successor company, being a distinct legal entity, is not liable for the predecessor's dues. Section 11 of the Central Excise Act, 1944, does not apply as the entities are different. In a related case, the Bombay High Court ruled that the sale of a liquidated company's assets is not subject to Section 11, allowing the Excise Department to file claims separately. Both cases emphasize the distinct legal identities of companies in such matters.