https://www.taxtmi.com/highlights?id=55457 Demand / Recovery of central excise arrears - Purchase of property in a public auction - In various judgements, the categorical declaration is that the auction purchaser is not liable to pay any arrears, or duty or statutory dues for the default of the previous establishment. The right of the auction purchaser is absolute and independent of all the liabilities of the erstwhile establishment or owner - HC en-us Tue, 10 Nov 2020 07:09:13 +0530 Tue, 10 Nov 2020 07:09:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=55457 Demand / Recovery of central excise arrears - Purchase of property in a public auction - In various judgements, the categorical declaration is that the auction purchaser is not liable to pay any arrears, or duty or statutory dues for the default of the previous establishment. The right of the auction purchaser is absolute and independent of all the liabilities of the erstwhile establishment or owner - HC Highlights Central Excise Tue, 10 Nov 2020 07:09:13 +0530 https://www.taxtmi.com/highlights?id=55457