https://www.taxtmi.com/caselaws?id=72506 Under the nationalisation scheme, the undertaking and the erstwhile owner's rights vested in the Central Government and then in the appellant free from pre-vesting liabilities. Excise duty attributable to the period before vesting could not be recovered from the appellant, because the statute channels such claims to the Commissioner of Payments under Section 18, and revenue dues form part of the Second Schedule. The demand was therefore unsustainable against the appellant, and the adjudication also did not address this specific defence. en-us Tue, 20 May 1986 00:00:00 +0530 Fri, 20 May 2011 10:44:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72506 Under the nationalisation scheme, the undertaking and the erstwhile owner's rights vested in the Central Government and then in the appellant free from pre-vesting liabilities. Excise duty attributable to the period before vesting could not be recovered from the appellant, because the statute channels such claims to the Commissioner of Payments under Section 18, and revenue dues form part of the Second Schedule. The demand was therefore unsustainable against the appellant, and the adjudication also did not address this specific defence. Case-Laws Central Excise Tue, 20 May 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72506