https://www.taxtmi.com/caselaws?id=47918 The Tribunal found that, during the relevant period, no provision existed to enable the Revenue to demand excise duty from the successor, and the proviso introduced with effect from 10-09-2004 was inapplicable. The HC found no error in that factual and legal conclusion and held that there was no basis to interfere with the Tribunal's view. The Revenue's challenge therefore failed and the Tribunal's order was upheld. en-us Tue, 29 Aug 2006 00:00:00 +0530 Thu, 03 Sep 2015 14:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47918 The Tribunal found that, during the relevant period, no provision existed to enable the Revenue to demand excise duty from the successor, and the proviso introduced with effect from 10-09-2004 was inapplicable. The HC found no error in that factual and legal conclusion and held that there was no basis to interfere with the Tribunal's view. The Revenue's challenge therefore failed and the Tribunal's order was upheld. Case-Laws Central Excise Tue, 29 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47918