https://www.taxtmi.com/caselaws?id=243751 The court upheld the decision to grant Central Excise registration to the respondent, who purchased business premises in an auction. The revenue's appeal, arguing for payment of dues by the original owner before registration, was dismissed. Citing precedent, the judge ruled that recovery of Central Excise duty from a subsequent buyer is not mandatory if the purchase was made in an auction without specified liability conditions. The judgment clarifies the liability interpretation for Central Excise duty on subsequent buyers in auction purchases without explicit duty obligations. en-us Tue, 26 Nov 2013 00:00:00 +0530 Thu, 17 Nov 2016 12:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243751 The court upheld the decision to grant Central Excise registration to the respondent, who purchased business premises in an auction. The revenue's appeal, arguing for payment of dues by the original owner before registration, was dismissed. Citing precedent, the judge ruled that recovery of Central Excise duty from a subsequent buyer is not mandatory if the purchase was made in an auction without specified liability conditions. The judgment clarifies the liability interpretation for Central Excise duty on subsequent buyers in auction purchases without explicit duty obligations. Case-Laws Central Excise Tue, 26 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243751