https://www.taxtmi.com/caselaws?id=3233 The High Court of Andhra Pradesh ruled in favor of the petitioner, setting aside the notice dated 28-12-2006 regarding property attachment. The court held that the proviso to Section 11 of the Central Excise Act does not apply to personal property sales where the subsequent owner is unaware of existing liabilities. en-us Tue, 05 Jun 2007 00:00:00 +0530 Thu, 11 Apr 2013 11:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3233 The High Court of Andhra Pradesh ruled in favor of the petitioner, setting aside the notice dated 28-12-2006 regarding property attachment. The court held that the proviso to Section 11 of the Central Excise Act does not apply to personal property sales where the subsequent owner is unaware of existing liabilities. Case-Laws Central Excise Tue, 05 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3233