https://www.taxtmi.com/caselaws?id=171974 Excise dues could not be enforced against a purchaser where the property had been sold by a secured creditor in exercise of statutory security powers, because the secured creditor's claim had priority over an unsecured crown debt and the bona fide purchaser took the assets free from the earlier liability. A delayed recovery attempt made years after the dues arose was treated as unreasonable and unenforceable, especially after third-party rights had intervened. Fresh Central Excise registration also could not be refused merely because the earlier occupier's registration had not been formally cancelled or surrendered once the unit had ceased operations; the statutory scheme required registration of the person seeking it, and the refusal lacked legal basis. en-us Mon, 28 Feb 2011 00:00:00 +0530 Tue, 04 Apr 2017 11:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171974 Excise dues could not be enforced against a purchaser where the property had been sold by a secured creditor in exercise of statutory security powers, because the secured creditor's claim had priority over an unsecured crown debt and the bona fide purchaser took the assets free from the earlier liability. A delayed recovery attempt made years after the dues arose was treated as unreasonable and unenforceable, especially after third-party rights had intervened. Fresh Central Excise registration also could not be refused merely because the earlier occupier's registration had not been formally cancelled or surrendered once the unit had ceased operations; the statutory scheme required registration of the person seeking it, and the refusal lacked legal basis. Case-Laws Central Excise Mon, 28 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171974