Demand / Recovery of central excise arrears - Purchase of ...

Case Laws Central Excise

November 10, 2020

Demand / Recovery of central excise arrears - Purchase of property in a public auction - In various judgements, the categorical declaration is that the auction purchaser is not liable to pay any arrears, or duty or statutory dues for the default of the previous establishment. The right of the auction purchaser is absolute and independent of all the liabilities of the erstwhile establishment or owner - HC

View Source

← Previous Next →

Demand / Recovery of central excise arrears - Purchase of ...

Case Laws Central Excise

November 10, 2020

You may also like:

Demand of excise duty and penalty – recovery of dues from the auction purchaser unit in terms of Rule 230(2) of the Central Excise Rules, 1944 - recovery proceedings dropped - HC

Recovery of tax dues (arrears) - Validity of Sale of property in public auction - The respondents by themselves permitted the petitioner to participate in the Amnesty...

Recovery of dues (commercial tax arrears) - purchase of property through public auction - The burden rests upon the revenue to establish that the consideration for the...

Denial of Central excise registration - property was purchased by the assessee in auction - default of excise duty by the earlier registrant - registration allowed - AT

Recovery of sales tax arrears - Public auction - property on equity mortgage - State has got priority over the Bank dues and in the light of the statutory provisions - HC

Sale of mortgaged property for recovery of excise dues - Excise dues are not dues which arise out of land or building. Such liabilities could be in the form of property...

Recovery of VAT from the purchaser of property in Auction - Attachment of mortgaged properties - It is hereby declared that the respondent No.2 had the first charge over...

Various amendments in Central Excise - Budget 2011-2012

Recovery of tax dues - Right of auction purchaser of the property - Since the petitioner had purchased in the auction sale conducted by the bank under the provisions of...

Recovery of excise duty - Liability of successor - Purchase of immovable property assets - though the under taking is given by the appellant, the same is not sufficient...

Priority of dues between the Central Excise Department and secured creditors in cases of attachment of properties for recovery. The Supreme Court held that the Central...

Price variation clause - applicability of period of limitation on demand of Interest under central excise - AT

Recovery of Central Excise dues - whether the flats belonging to the appellant which she purchased under Registered Sale deeds out of monies received as gifts from her...

Recovery of Tax - Attachment and auction of property - Right of buyer of property in Auction - the dues as claimed by the respondent no.2, being a charge on the...

Recovery of the Central Excise dues - First charge on the property - the stage for enforcement of the charge would come only when the property is sold for recovery of...

Quick Updates: