https://www.taxtmi.com/caselaws?id=330907 Where a business is transferred as a going concern with assets, goodwill, licences, registrations and liabilities, excise dues of the predecessor may be recovered from the successor under the statutory recovery provision. On the facts, the transfer documents did not exclude excise liability and the earlier registrations and licences stood transferred to the successor, so recovery against the successor was upheld. The cited contrary precedent was distinguished because it involved a separate independent registration. The demand was also held to be within limitation in the context of clandestine removal, and the recovery order was sustained. en-us Wed, 03 Aug 2016 00:00:00 +0530 Fri, 18 Aug 2017 17:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330907 Where a business is transferred as a going concern with assets, goodwill, licences, registrations and liabilities, excise dues of the predecessor may be recovered from the successor under the statutory recovery provision. On the facts, the transfer documents did not exclude excise liability and the earlier registrations and licences stood transferred to the successor, so recovery against the successor was upheld. The cited contrary precedent was distinguished because it involved a separate independent registration. The demand was also held to be within limitation in the context of clandestine removal, and the recovery order was sustained. Case-Laws Central Excise Wed, 03 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330907