Sale of mortgaged property for recovery of excise dues - Excise ...

Buyers of Mortgaged Property Not Liable for Excise Dues from Manufacturing Activities; Only Property Liabilities Apply.

April 26, 2021

Case Laws Central Excise 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 tax, municipal tax, other types of cess relating to property etc. but cannot mean excise duty dues, which arise out of manufacture - the language in the confirmation of the Sale is with reference to the liabilities relating to the said property and not with reference to the business of the Respondent No.3- borrower; we therefore hold that since Petitioner has not purchased the entire unit with business, it is not liable for the dues of the Excise Department. - HC

View Source

← Previous Next →

Sale of mortgaged property for recovery of excise dues - Excise ...

Buyers of Mortgaged Property Not Liable for Excise Dues from Manufacturing Activities; Only Property Liabilities Apply.

April 26, 2021

Case Laws Central Excise HC

You may also like:

Deduction u/s 80IC - whether process of deriving the finished products amount to manufacture? - each of the respondents is paying excise duty, some of the respondents...

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...

Debts due to secured creditors under SARFAESI Act have priority over debts under FEMA. SARFAESI Act being a later enactment prevails over earlier FEMA. SARFAESI Act...

Imposition of personal penalty on two Directors - valuation of goods - In any event, excise is a levy on manufacture and it is found that it is not the case of the...

Admittedly, excise duty is leviable on goods manufactured and if there is no manufacturing activity involved, as held by the lower authorities, for the purpose of...

Manufacture - whether the activity of modification of moulds and dies amount to manufacture therefore it is liable to excise duty ? - firstly the activity is not amount...

Recovery of excise dues payable by the erstwhile owner of the land and property - Dues of central excise became payable on the manufacturing of excisable items by the...

Manufacture - computer system assembled at the site of their clients from bought out items is a manufacturing activity and liable to duty of excise - AT

The activity of loading of business software in the Hardware / Nucleus Device by the applicant will not constitute manufacture under the Central Excise Law - not liable...

Valuation - includibility - bought out items and other manufacturing activity carried out at the site - The said activity of erection and installation, is not amount to...

Initiation of CIRP - The petitioner has absolute rights in the mortgaged property and cannot initiate any action under section 7 upon non-payment of dues under the...

Whether the process of crushing of coal would amount to manufacturing activity - the activity could not be covered as a ‘manufacturing activity’ nor the crushed coal...

Nature of activity - manufacture or service - Activity amounting to manufacture or not - crushing of lumps - Transformation processes - Transformation of goods in new...

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...

The only activity is packing of salt in retail pack not the complete manufacturing of salt by the appellant - it is liable for service tax being not a manufacturing activity.

Quick Updates: