https://www.taxtmi.com/caselaws?id=174973 The court quashed the demand notices issued by the Central Excise Department in a case involving the liability of excise dues on subsequent purchasers after the sale of a unit. The judgment emphasized that without a provision creating a charge, the subsequent purchaser was not liable for the excise dues of the previous owner. It highlighted the priority of secured creditors over crown debts in the recovery of dues and ruled in favor of the petitioner, emphasizing the absence of a charge provision for excise dues over the property. en-us Fri, 06 Aug 2010 00:00:00 +0530 Mon, 01 May 2017 10:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174973 The court quashed the demand notices issued by the Central Excise Department in a case involving the liability of excise dues on subsequent purchasers after the sale of a unit. The judgment emphasized that without a provision creating a charge, the subsequent purchaser was not liable for the excise dues of the previous owner. It highlighted the priority of secured creditors over crown debts in the recovery of dues and ruled in favor of the petitioner, emphasizing the absence of a charge provision for excise dues over the property. Case-Laws Central Excise Fri, 06 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174973