https://www.taxtmi.com/caselaws?id=124021 Section 142(1)(c)(ii) permits recovery only from movable or immovable property belonging to, or under the control of, the person from whom dues are recoverable, and the later proviso allowing recovery from property in a successor's hands applies only if it was in force during the relevant period. The authorities erred by treating the transferee as liable merely because the unit had been transferred, without testing the matter against the applicable statutory position. The impugned order was set aside and the matter remanded for fresh decision. en-us Thu, 10 Jul 2008 00:00:00 +0530 Mon, 24 Sep 2012 16:42:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124021 Section 142(1)(c)(ii) permits recovery only from movable or immovable property belonging to, or under the control of, the person from whom dues are recoverable, and the later proviso allowing recovery from property in a successor's hands applies only if it was in force during the relevant period. The authorities erred by treating the transferee as liable merely because the unit had been transferred, without testing the matter against the applicable statutory position. The impugned order was set aside and the matter remanded for fresh decision. Case-Laws Central Excise Thu, 10 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124021