https://www.taxtmi.com/caselaws?id=88538 Where a company is in winding up and the lease arrangement excludes the lessee from liability for pre-lease statutory dues, recovery of an existing penalty lies, if at all, through the Official Liquidator and the liquidation estate. An application to enhance that penalty was treated as having no practical enforceability against the lessee, because it would not alter the liability position fixed by the winding-up order. The Revenue's request for enhancement was therefore declined and the appeal dismissed without going into the merits. en-us Thu, 19 Feb 1998 00:00:00 +0530 Mon, 19 Sep 2011 15:27:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88538 Where a company is in winding up and the lease arrangement excludes the lessee from liability for pre-lease statutory dues, recovery of an existing penalty lies, if at all, through the Official Liquidator and the liquidation estate. An application to enhance that penalty was treated as having no practical enforceability against the lessee, because it would not alter the liability position fixed by the winding-up order. The Revenue's request for enhancement was therefore declined and the appeal dismissed without going into the merits. Case-Laws Central Excise Thu, 19 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88538