2013 (1) TMI 690

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....), for the Appellant. Shri A.P. Kolte, 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 ....

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....on of undertaking to pay the Government dues. 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 th....

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....herefore, the impugned order is liable to be 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....

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....nsfer of business in whole or in part, there must be material on record to show that business has been transferred to Petitioner and consequent thereto petitioner has succeeded in business. In absence of petitioner succeeding in business or part of business, issue of petitioner being liable for arrears of Central Excise dues will not arise." 8. In view of the above cited judgment and the f....