https://www.taxtmi.com/caselaws?id=74894 Excise duty liability under the Act and Rules rests on the actual manufacturer for the relevant period, and a purchaser of a business is not automatically fastened with the seller's antecedent tax dues absent an enforceable basis in law. A sale deed excluding prior debts, liabilities, taxes and charges reinforces that past duty cannot be recovered from the transferee, though the Department may proceed against the erstwhile firm and its partners in accordance with law. Where the transferee voluntarily disclosed its manufacturing activity, any penalty may still be moderated if found excessive in relation to the duty involved. en-us Fri, 03 Feb 1989 00:00:00 +0530 Mon, 13 Jun 2011 11:46:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74894 Excise duty liability under the Act and Rules rests on the actual manufacturer for the relevant period, and a purchaser of a business is not automatically fastened with the seller's antecedent tax dues absent an enforceable basis in law. A sale deed excluding prior debts, liabilities, taxes and charges reinforces that past duty cannot be recovered from the transferee, though the Department may proceed against the erstwhile firm and its partners in accordance with law. Where the transferee voluntarily disclosed its manufacturing activity, any penalty may still be moderated if found excessive in relation to the duty involved. Case-Laws Central Excise Fri, 03 Feb 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74894