Court Rules on Excise Duties Recovery from Former Landowner for Manufactured Goods, Not Plant and Machinery.

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....Recovery of excise dues payable by the erstwhile owner of the land and property - Dues of central excise became payable on the manufacturing of excisable items by the erstwhile owner. Therefore, the excise duties were in respect of those items which were produced and not the plant and machinery which were used for the purpose of manufacturing. - HC....