Central Excise Duty recovery involves interest and penalty from previous owner's excisable goods, not linked to property assets.

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....Recovery of Central Excise Duty alongwith interest and penalty - landowners - As far as dues of the Central Excise are concerned, they were not related to the said plant and machinery or the land and building and thus did not arise out of those properties. Dues of the Excise Department became payable on the manufacturing of excisable items by the erstwhile owner, therefore, these statutory dues are in respect of those items produced and not the plant and machinery which was used for the purposes of manufacture. - HC....