https://www.taxtmi.com/caselaws?id=48174 Jurisdiction to detain a purchaser's plant and machinery for recovery of excise dues of the previous owner was treated as the core issue. The Court held that the objection went to the root of the matter and noted that the authorities had not examined whether the department could enforce predecessor liabilities against the new owner by detention. It therefore declined to decide the merits and remitted the jurisdictional and detention-related plea to the competent authority for fresh adjudication, along with the remaining contentions. Interim protection was continued until that decision. en-us Thu, 26 Jul 2007 00:00:00 +0530 Tue, 03 Aug 2010 10:40:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48174 Jurisdiction to detain a purchaser's plant and machinery for recovery of excise dues of the previous owner was treated as the core issue. The Court held that the objection went to the root of the matter and noted that the authorities had not examined whether the department could enforce predecessor liabilities against the new owner by detention. It therefore declined to decide the merits and remitted the jurisdictional and detention-related plea to the competent authority for fresh adjudication, along with the remaining contentions. Interim protection was continued until that decision. Case-Laws Central Excise Thu, 26 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48174