https://www.taxtmi.com/caselaws?id=256607 The court held that a property purchaser in a loan recovery auction cannot be held liable for the excise duty arrears of the previous owner. The petitioner, who acquired the property through such an auction, was found not responsible for the duty arrears pursued by the Central Excise Department. The court emphasized the need for a clear legal basis to impose liability on a property purchaser for the debts of the previous owner. The writ petition was allowed, setting aside the proceedings initiated against the petitioner for arrears of excise duty, while leaving room for lawful recovery steps by the respondents. en-us Mon, 29 Dec 2014 00:00:00 +0530 Fri, 01 Jan 2016 16:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256607 The court held that a property purchaser in a loan recovery auction cannot be held liable for the excise duty arrears of the previous owner. The petitioner, who acquired the property through such an auction, was found not responsible for the duty arrears pursued by the Central Excise Department. The court emphasized the need for a clear legal basis to impose liability on a property purchaser for the debts of the previous owner. The writ petition was allowed, setting aside the proceedings initiated against the petitioner for arrears of excise duty, while leaving room for lawful recovery steps by the respondents. Case-Laws Central Excise Mon, 29 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256607