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TMI Blog2010 (2) TMI 402X X X X Extracts X X X X X X X X Extracts X X X X ..... plant and property to present appellant. However no such transfer as envisaged under proviso to section 11 of the Act. Appellant not liable to pay dues and entitled to refund. - E/937/2008 - 511/2010 - Dated:- 12-2-2010 - Shri P. Karthikeyan, Member (T) REPRESENTED BY: Shri S.R. Savant, Advocate, for the Appellant. Shri M. Ravi Rajendran, JDR, for the Respondent. [Order] - This appeal is directed against an order of the Commissioner(Appeals) vide which he affirmed an order of the adjudicating authority rejecting a claim of refund of Rs. 5,13,852/-. The facts of the case are that the appellants have purchased the properties including a cement plant belonging to M/s. Shree Quality Cement Ltd. (SQCL for short) in an auction c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngs contained in the impugned order. 3. I have carefully perused the case records and the submissions made by both sides. The Commissioner (Appeals) held that the appellants were not entitled to refund of amounts recovered from them towards arrears owed by the predecessor owner of the cement plant purchased by the appellant in an auction conducted by the DRT. In so holding, the Commissioner (Appeals) relied on the following provisions contained in the Section 11 of the Act. "Provided that where the person (hereinafter referred to as predecessor) from whom the duty or any other sums of any kind, as specified in this section, is recoverable or due, transfers or otherwise disposes of his business or trade in whole or in part, or effects an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... liabilities of the said company. It was held that the demand out standing against M/s. New Tobacco Co. Ltd. could not be fastened on the appellant therein. In the T.C. Spinners Pvt. Ltd. case, the Hon'ble High Court of P H held that the excise authorities could not enforce payment of the dues against the property purchased by the petitioner therein though the Department had liberty to seek redress against the debtors. In passing the said judgment, the Hon'ble High Court relied on a judgment of the Apex Court discussed in para-4 of the judgment, which is reproduced below :- "4. The matter is not res integra. More than a decade ago, the Hon'ble Supreme Court in M/s. Isha Marbles v. Bihar State Electricity Board another, reported as JT 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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