2018 (2) TMI 709

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....ppellant Shri Neerav Mainkar, Advocate for the respondent Per: Justice Dr. Satish Chandra The present appeal is filed against the order-in-original No. 01/COMMR./Mulund/ AKP/2008-09 dated 14/05/2008. 2.  Brief facts of the case are that the Revenue has liability against Ralliwolf Limited for ? 57.29 lakhs. The liability was confirmed against M/s Ralliwolf Limited by CESTAT vide its order ....

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....ubmission of the Learned Counsel for the respondent is that Section 11proviso is not applicable where the department has taken the action as there is no business or trade transfer.  But fact remains that in the instant case, M/s Ralliwolf Limited is still the owner as the ownership was never transferred. In the instant case, the recovery is against M/s Ralliwolf Limited and the department has....