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    <title>2009 (2) TMI 570 - CESTAT, AHMEDABAD</title>
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    <description>The Appellate Tribunal CESTAT, Ahmedabad allowed the stay petitions arising from an order confirming wrongly availed Cenvat credit and penalties against M/s. Santram Metals &amp;amp; Alloy&#039;s Pvt. Ltd. The Tribunal held that the demand should have been raised against the previous firm, M/s. Omkar Metals &amp;amp; Alloys, as the new entity could not be held accountable for violations committed before its establishment. As M/s. Santram Metals &amp;amp; Alloy&#039;s Pvt. Ltd. was not responsible for the actions of the former entity, the stay petitions were granted unconditionally.</description>
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    <pubDate>Wed, 04 Feb 2009 00:00:00 +0530</pubDate>
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      <title>2009 (2) TMI 570 - CESTAT, AHMEDABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=125855</link>
      <description>The Appellate Tribunal CESTAT, Ahmedabad allowed the stay petitions arising from an order confirming wrongly availed Cenvat credit and penalties against M/s. Santram Metals &amp;amp; Alloy&#039;s Pvt. Ltd. The Tribunal held that the demand should have been raised against the previous firm, M/s. Omkar Metals &amp;amp; Alloys, as the new entity could not be held accountable for violations committed before its establishment. As M/s. Santram Metals &amp;amp; Alloy&#039;s Pvt. Ltd. was not responsible for the actions of the former entity, the stay petitions were granted unconditionally.</description>
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