TaxTMI 
TaxTMI 
2007 (9) TMI 485
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....for the Respondent. [Order]. - This is an appeal against the order of the Commissioner (Appeals) No. 640/2006/558(RAJ)/Commr(A)/RP/Raj dated 30-11-2006. 2. Heard both sides. 3. The relevant facts, in brief, are as follows :- (a) The appellant had an unit in Kandla Free Trade Zone and obtained duty free materials; they were required to fulfill export....
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.... the unit and it is claimed that the unit was sold with assets and liabilities to M/s. Star Scrap Recycling. The Development Commissioner vide a communication dated 8-1-1998 have taken note of the facts that the liabilities of the appellant were taken over by M/s. Star Scrap Recycling. He submits that the duty demand should be on the successor company and further duty demand should have been worke....
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....ory cannot absolve the appellant's liability to the customs duty payable to the customs department; they have not produced any evidence before the Original Authority and Commissioner (Appeals) to prove that the liability stands specifically accepted by the successor in business. 6. I have carefully considered the submissions from both sides. The appellant was under obligation to meet certa....
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.... over of the unit and the appellant has also not proved that the successor firm was only to deal with the liabilities. The appellant has not proved that the liabilities have been passed on to the successor firm. Therefore the appeal is liable to be rejected on this aspect. 7. However, the submissions before the Commissioner (Appeals) that the demand should have been worked out in proportio....