https://www.taxtmi.com/caselaws?id=77700 A transferee of an advance licence could not be denied Notification No. 203/92-Cus. benefit for alleged non-fulfilment of Condition V(a) where the condition concerned non-availment of input stage credit by the original licensee. Applying lex non cogit ad impossibilia, the transferee was not required to satisfy a condition that could not be performed by it, and the obligation remained with the original licensee. On that basis, duty demand, confiscation and penalty against the transferee were held unsustainable because breach of Condition V(a) could not be attributed to the transferee of the advance licence. en-us Tue, 16 Feb 2010 00:00:00 +0530 Tue, 05 Oct 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77700 A transferee of an advance licence could not be denied Notification No. 203/92-Cus. benefit for alleged non-fulfilment of Condition V(a) where the condition concerned non-availment of input stage credit by the original licensee. Applying lex non cogit ad impossibilia, the transferee was not required to satisfy a condition that could not be performed by it, and the obligation remained with the original licensee. On that basis, duty demand, confiscation and penalty against the transferee were held unsustainable because breach of Condition V(a) could not be attributed to the transferee of the advance licence. Case-Laws Central Excise Tue, 16 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77700