2014 (2) TMI 348

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....Adv. JUDGEMENT Per: Ashok Jindal: Revenue is in appeal against the impugned order wherein the Central Excise registration was granted to the respondent by the Commissioner (Appeals) by way of the impugned order. 2. The brief facts of the case are that the respondent being a subsequent purchaser of the business premises in auction from third party, applied for Central Excise registration which ....

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....s premises. 5. The ld. counsel for the respondent relied on the decision in the case of Agarwal Metal Works P. Ltd. 2011 (263) ELT 397. 6. Considered the submission made by both the sides. 7. In the case of Agarwal Metal Works P. Ltd. 2011 (263) ELT 397 wherein the Hon'ble High Court of Delhi held that recovery of government dues of Central Excise duty from subsequent buyer of the land is not r....