2013 (1) TMI 690

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....lte, Advocate, for the Respondent. ORDER Revenue is in appeal against the impugned order wherein the Commissioner (Appeals) has held that the appellant is entitled for registration which was denied by the adjudicating authority. 2. Brief facts of the case are that M/s. Anway Industries was a registered unit at MIDC, Waluj. The said assessee was a defaulter of Rs. 6,15,515/- along with inte....

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....s. In consequence to the adjudication order, for granting registration to the appellant, the department obtained an undertaking from the respondent that they will undertake the liabilities of M/s. Anway Industries. On the undertaking, that the respondent would clear all the dues of Anway Industries, the registration was granted. Later, on withdrawal of the undertaking by the respondent, the regist....

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....set aside. He further submits that as per the Tripartite agreement, the appellant has agreed to pay all the dues of M/s. Anway Industries on that plot of land. 5. On the other hand, Shri Abhay P. Kolte, learned Advocate appearing for the respondent strongly opposed the contention of the learned A.R. and submitted that as the appellant is not the successor of the business of the defaulter, th....