https://www.taxtmi.com/caselaws?id=253383 The court ruled in favor of the petitioners, quashing the recovery proceedings for Central Excise dues due to an unreasonable delay of almost 10 years. The court also directed the respondents to issue the Central Excise Registration Certificate to petitioner No. 3, emphasizing the rights of subsequent purchasers to obtain necessary registrations regardless of the previous owner's defaults. The decision highlighted the importance of timely action in recovery proceedings and upheld the rights of subsequent purchasers in such cases. en-us Wed, 18 Sep 2013 00:00:00 +0530 Sat, 22 Nov 2014 10:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253383 The court ruled in favor of the petitioners, quashing the recovery proceedings for Central Excise dues due to an unreasonable delay of almost 10 years. The court also directed the respondents to issue the Central Excise Registration Certificate to petitioner No. 3, emphasizing the rights of subsequent purchasers to obtain necessary registrations regardless of the previous owner's defaults. The decision highlighted the importance of timely action in recovery proceedings and upheld the rights of subsequent purchasers in such cases. Case-Laws Central Excise Wed, 18 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253383