2007 (7) TMI 565

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....nchis, DR, for the Respondent. [Order]. - This is an application filed under Section 35F of the Central Excise Act praying to grant stay against recovery proceeding of the dues pertaining to Shri Shree Vaishnavi Dyeing & Printing Mills Pvt. Ltd. by way of attachment and sale of the land, building and plant & machineries situated at Plot No. 269, GIDC, Sachin, Surat which are owned by the app....

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..... The appellant herein had purchased the property as mentioned above with certain terms & conditions including the claim/liability of Government, if any found, payable in accordance with law on 'as is where is basis'. Now invoking those terms and conditions and further in view of the proviso to Section 11 of the Central Excise Act, two show cause notices were issued against the appellant herein as....

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....ting Mills Pvt. Ltd. and they cannot be called as in the relation as predecessor and successor. In this context, he relies upon the decision of the Hon'ble Gujarat High Court in the case of Sweta Gupta v. UOI reported in 2006 (205) E.L.T. 155 (Guj.) and the decision in the case of C.C.E., Bangalore-I v. Press Fab Precision Components Pvt. Ltd. [2007 (207) E.L.T. 207 (Kar.)] 4. I have gone ....

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....Learned Counsel for the appellants brings to my notice that proviso to Section 11 which empowers the Government to take action for attachment and sale of the property of the erstwhile owner for recovery of dues from the present owner on the property belonging to the erstwhile owner. This proviso is said to have been inserted with effect from 10th September 2004 whereas the purchase of the property....