https://www.taxtmi.com/caselaws?id=325522 The tribunal held that the appellant was not liable for the predecessor's dues as the relevant law was not in force at the time of purchase. Citing a Supreme Court judgment, it was concluded that excise dues are not statutory liabilities tied to the property or machinery. Therefore, the appellant was not obligated to pay the dues, and the amount paid was deemed refundable. The appeal was allowed, and the order rejecting the refund claim was set aside, granting consequential relief to the appellant. en-us Fri, 06 Nov 2015 00:00:00 +0530 Tue, 22 Mar 2016 00:52:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325522 The tribunal held that the appellant was not liable for the predecessor's dues as the relevant law was not in force at the time of purchase. Citing a Supreme Court judgment, it was concluded that excise dues are not statutory liabilities tied to the property or machinery. Therefore, the appellant was not obligated to pay the dues, and the amount paid was deemed refundable. The appeal was allowed, and the order rejecting the refund claim was set aside, granting consequential relief to the appellant. Case-Laws Central Excise Fri, 06 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325522