2015 (2) TMI 1056

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....nki Arora, Advocate ORDER Per: Rakesh Kumar The facts leading to filing of this appeal by the Revenue in brief, are as under:- 1.1. The respondent had taken over the factory premises alongwith plant and machinery from M/s.Unistar Polymers (P) Ltd. on 31.07.2003 and obtained the Central Excise Registration in their name on 03.12.2003. An arrear of Revenue comprising of the Central Excis....

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....der dated 29.10.2004 of the Assistant Commissioner, the Commissioner (Appeals) vide order in appeal dated 04.04.2005 allowed the respondent s appeal holding that the dues pending recovery against the previous owner M/s.Unistar Polymers (P) Ltd. cannot be recovered from the Respondent (present owner) and in this regard he relied upon the judgment of the Apex Court in the case of Macson Marbles Pvt.....

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....ion 11 of the Central Excise Act, 1944, the arrears of Revenue pending recovery against the previous owner of the factory i.e. M/s. Unistar Polymers (P) Ltd. are recoverable from the respondent the present owner and, therefore, the impugned order is not correct. 4. Ms. Rinki Arora, Advocate, the learned Counsel for the Respondent. defended the impugned order by reiterating the findings of the C....

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....gistration Certificate was issued to the respondent on 03.12.2003. There was a confirmed duty demand and penalty totalling to Rs. 9,73,676/- pending recovery against M/s. Unistar Polymers (P) Ltd. However, at the time of purchase of business of M/s.Unistar with plant and machinery by the respondent, there was no Provision in Section 11 of the Central Excise Act for recovery of dues pending against....