https://www.taxtmi.com/caselaws?id=432215 The High Court set aside the notice of demand for central excise duty issued to the petitioners, clarifying that excise duty liabilities do not transfer to subsequent purchasers of property unless specific provisions exist. The Court emphasized that excise dues are tied to the goods produced, not the property itself, correcting a misinterpretation of statutory liabilities. Following Supreme Court precedents, the High Court allowed the writ petition, closed related cases, and permitted authorities to pursue legal avenues for recovering the outstanding excise duty from the original company. en-us Mon, 26 Dec 2022 00:00:00 +0530 Sat, 31 Dec 2022 08:43:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432215 The High Court set aside the notice of demand for central excise duty issued to the petitioners, clarifying that excise duty liabilities do not transfer to subsequent purchasers of property unless specific provisions exist. The Court emphasized that excise dues are tied to the goods produced, not the property itself, correcting a misinterpretation of statutory liabilities. Following Supreme Court precedents, the High Court allowed the writ petition, closed related cases, and permitted authorities to pursue legal avenues for recovering the outstanding excise duty from the original company. Case-Laws Central Excise Mon, 26 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432215