https://www.taxtmi.com/caselaws?id=174973 Excise arrears of a previous owner cannot be enforced against a bona fide purchaser who acquires the unit free from encumbrances from a secured creditor, where the excise law contains no statutory first charge. Rule 230 of the Central Excise Rules, 1944 is described as permitting detention of excisable goods and related assets for duty recovery, but not creating a charge over property. The distinction between detention and charge is linked to Section 100 of the Transfer of Property Act, and the secured creditor's claim prevails over an unsecured excise demand when the purchaser takes only the property, not the business, without notice of arrears. Demand notices in such circumstances are unsustainable. 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 Excise arrears of a previous owner cannot be enforced against a bona fide purchaser who acquires the unit free from encumbrances from a secured creditor, where the excise law contains no statutory first charge. Rule 230 of the Central Excise Rules, 1944 is described as permitting detention of excisable goods and related assets for duty recovery, but not creating a charge over property. The distinction between detention and charge is linked to Section 100 of the Transfer of Property Act, and the secured creditor's claim prevails over an unsecured excise demand when the purchaser takes only the property, not the business, without notice of arrears. Demand notices in such circumstances are unsustainable. Case-Laws Central Excise Fri, 06 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174973