https://www.taxtmi.com/caselaws?id=389230 The Tribunal held that Section 11 of the Central Excise Act could not be used to demand duty liabilities from the successor prior to a specific date. The High Court upheld this decision, and no further appeal was filed by the department. The Tribunal found that since the impugned order was set aside and no rectification application was filed by the Department, the order was non est. The present appeal was considered to have been allowed earlier due to the earlier decision in favor of the appellants. Consequently, the Tribunal disposed of the appeal as there was nothing left to be decided. en-us Wed, 27 Nov 2019 00:00:00 +0530 Wed, 04 Dec 2019 11:19:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389230 The Tribunal held that Section 11 of the Central Excise Act could not be used to demand duty liabilities from the successor prior to a specific date. The High Court upheld this decision, and no further appeal was filed by the department. The Tribunal found that since the impugned order was set aside and no rectification application was filed by the Department, the order was non est. The present appeal was considered to have been allowed earlier due to the earlier decision in favor of the appellants. Consequently, the Tribunal disposed of the appeal as there was nothing left to be decided. Case-Laws Central Excise Wed, 27 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389230