2010 (6) TMI 225

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....of Section 142 of the Customs Act read with Customs (Attachment of property of Defaulter for the Recovery of Government Dues) Rules, 1995 as made applicable to Central Excise matters for attaching the goods, land and building belonging to the appellants with a view to recover a sum of Rs. 1,33,739/- along with interest. 4. The background history is as follows: In the premises where the appellants are now functioning, one M/s. Ashoka Zip Fastners Pvt. Ltd. was functioning from 30-9-1978 and was manufacturing alloy steel items. There was a demand of duty Rs. 1,33,739/- confirmed by the order of the original authority dated 16-10-92 which has attained finality in view of order of the CESTAT vide Final Order No. 838/98-A dated 29.5.98. In....

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.... have purchased the land and premises from M/s. Saint Soldiers Steel Pvt. Ltd. There fore, they cannot be treated as successor in trade merely because the building was long back occupied by the defaulter M/s. Ashoka Zip Fastners. He incidentally submits that the goods manufactured by them is plastic film for packaging material which is totally different from alloy of steel. He also submits that Section 11 of the Central Excise Act was amended with effect from 10-9-2004 enabling the Central Excise authorities to recover dues of an assessee from the successor in trade. The demand sought to be recovered from the appellants has been pending from M/s. Ashoka Zip Fastners Pvt. Ltd. since 1992 as the same was confirmed in 1992. The amended Sect....

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....ts that the facts of the cases in the judgments relied upon by the assessee are different from the facts of the pre sent case. 7.1 I have carefully considered the submissions from both sides. It is not in disp4te that the appellant is operating from the same premises which was once occupied by M/s. Ashoka Zip Fastners Ltd. The demand against M/s. Ashoka Zip Fastners Ltd. appears to have been confirmed way back in 1992. It is not known what action was taken by various predecessors of the original authority who issued notice on 14-9-2017 to recover the due. There has been a long gap of 15 years! It appears from the records that the business was transferred by M/s. Ashoka Zip Fastners Ltd. to M/s. Shri Ganesh Trading in the year 1979 itself....