https://www.taxtmi.com/caselaws?id=247020 The High Court dismissed the tax appeal, upholding the decision of the CESTAT. It found the respondent not liable for outstanding excise dues as they had only purchased the land and machinery, not the entire business. The Court emphasized that liability for excise dues is contingent on acquiring the whole business, as per legal provisions and precedents, ruling in favor of the respondent based on this interpretation. en-us Thu, 06 Mar 2014 00:00:00 +0530 Sat, 22 Nov 2014 12:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247020 The High Court dismissed the tax appeal, upholding the decision of the CESTAT. It found the respondent not liable for outstanding excise dues as they had only purchased the land and machinery, not the entire business. The Court emphasized that liability for excise dues is contingent on acquiring the whole business, as per legal provisions and precedents, ruling in favor of the respondent based on this interpretation. Case-Laws Central Excise Thu, 06 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247020