https://www.taxtmi.com/caselaws?id=166445 The Member (J) held that the appellant was not the successor of M/s. Anway Industries and, therefore, was not liable to pay the arrears of Central Excise dues pending against the defaulter. The Tribunal emphasized the necessity of evidence of business transfer for liability to arise, citing a Bombay High Court judgment. Consequently, the impugned order denying registration to the appellant was upheld, and the Revenue's appeal was dismissed. en-us Tue, 08 Jan 2013 00:00:00 +0530 Thu, 25 Sep 2014 08:10:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166445 The Member (J) held that the appellant was not the successor of M/s. Anway Industries and, therefore, was not liable to pay the arrears of Central Excise dues pending against the defaulter. The Tribunal emphasized the necessity of evidence of business transfer for liability to arise, citing a Bombay High Court judgment. Consequently, the impugned order denying registration to the appellant was upheld, and the Revenue's appeal was dismissed. Case-Laws Central Excise Tue, 08 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166445