https://www.taxtmi.com/caselaws?id=184851 The expression "arrears of excise duty" in the Gujarat Textile Undertakings (Nationalisation) Act, 1986 was construed as confined to excise duty leviable under State law, because the constitutional allocation of legislative power placed central excise within Parliament's exclusive domain. Rule 230(2) of the Central Excise Rules was held not to apply mechanically to a statutory vesting of an undertaking under a nationalisation statute, as that situation is distinct from a voluntary transfer of business. The recovery notices were quashed and the matter was remitted for fresh adjudication after hearing the petitioner, with liability to be reconsidered by the competent authority. en-us Tue, 09 Jan 1996 00:00:00 +0530 Fri, 22 Jul 2016 15:00:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184851 The expression "arrears of excise duty" in the Gujarat Textile Undertakings (Nationalisation) Act, 1986 was construed as confined to excise duty leviable under State law, because the constitutional allocation of legislative power placed central excise within Parliament's exclusive domain. Rule 230(2) of the Central Excise Rules was held not to apply mechanically to a statutory vesting of an undertaking under a nationalisation statute, as that situation is distinct from a voluntary transfer of business. The recovery notices were quashed and the matter was remitted for fresh adjudication after hearing the petitioner, with liability to be reconsidered by the competent authority. Case-Laws Central Excise Tue, 09 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184851