2014 (2) TMI 348

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..... als), set aside the order of denial of registration - Recovery of government dues of Central Excise duty from subsequent buyer of the land is not required to be paid, in case the subsequent buyer has purchased the premises in an auction from third person, without any condition of fastening the liability of Central Excise duty - Following the decision in the case of Agarwal Metal Works [2010 (7) TM .....

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..... l Excise department and therefore registration cannot be granted to the defaulter of the business premises. 3. On appeal before the Commissioner (Appeals), he set aside the order of denial of registration and asked the competent authority to grant registration. In consequence to the impugned order, registration was granted to the respondent. Aggrieved from the same, revenue is before me. 4. Ld .....

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