https://www.taxtmi.com/caselaws?id=343140 The Appellate Tribunal held that the appellants, as a separate legal entity leasing land from another entity with arrears, were not liable to pay arrears under Section 11 of the Central Excise Act. The Tribunal emphasized the appellants' legal independence and the lack of transfer or disposal of business from the entity with arrears. The lease agreement provisions regarding taxes on leased assets did not establish liability for unrelated arrears. The impugned order was set aside, appeals allowed, and Revenue's Cross Objection disposed of. en-us Fri, 12 May 2017 00:00:00 +0530 Mon, 12 Feb 2018 17:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343140 The Appellate Tribunal held that the appellants, as a separate legal entity leasing land from another entity with arrears, were not liable to pay arrears under Section 11 of the Central Excise Act. The Tribunal emphasized the appellants' legal independence and the lack of transfer or disposal of business from the entity with arrears. The lease agreement provisions regarding taxes on leased assets did not establish liability for unrelated arrears. The impugned order was set aside, appeals allowed, and Revenue's Cross Objection disposed of. Case-Laws Central Excise Fri, 12 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343140