https://www.taxtmi.com/caselaws?id=166935 Central Excise registration cannot be refused to a bona fide purchaser of immovable property merely because the premises had earlier been attached for recovery of dues and the former occupant's registration had not been cancelled. The court held that the recovery provisions invoked against the defaulter did not apply to purchasers who had only acquired the property from a secured creditor and had not succeeded to the business. It also held that the attachment had no continuing practical effect after years of inaction and intervening third-party rights, and that the relevant transfer was a statutory sale rather than a private alienation by the defaulter. The registration application had to be considered in accordance with law. en-us Wed, 23 Feb 2011 00:00:00 +0530 Sat, 15 Nov 2014 14:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166935 Central Excise registration cannot be refused to a bona fide purchaser of immovable property merely because the premises had earlier been attached for recovery of dues and the former occupant's registration had not been cancelled. The court held that the recovery provisions invoked against the defaulter did not apply to purchasers who had only acquired the property from a secured creditor and had not succeeded to the business. It also held that the attachment had no continuing practical effect after years of inaction and intervening third-party rights, and that the relevant transfer was a statutory sale rather than a private alienation by the defaulter. The registration application had to be considered in accordance with law. Case-Laws Central Excise Wed, 23 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166935