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Central Excise - Highlights / Catch Notes

Home Highlights July 2017 Year 2017 This

Recovery of duty from the purchaser of property - they have not ...


Property Buyer Free from Previous Owner's Debts: No Business Acquisition Involved.

July 18, 2017

Case Laws     Central Excise     AT

Recovery of duty from the purchaser of property - they have not purchased the business either in whole or in part from the earlier owner, therefore the old dues of earlier owner is not recoverable from the present respondent.

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