LATEST SUPREME COURT JUDGMENTS
IN THE SUPREME COURT OF INDIA
CIVIL APPELLATE JURISDICTION
CIVIL APPEAL NO.6802/2013
(arising out of SLP(civil) No. 15278 of 2012)
M/s. Rana Girders Ltd. …..Appellant
Vs.
Union of India Ors. ….Respondents
Delivered By : Justice A . K . Sikri and Justice Anil R . Dave
Issues: Who is liable to pay the excise duty? Whether excise department can recover the due amount of excise duty from Appellant? Whether the appellant is liable to pay the due excise duty as per the clauses in Sale Deed for land and building and similar clause in Agreement to Sale for land and building?
ACTS & RULES: Section 11 and Section 11A Central Excise Act, 1944; Rule 230 and Rule (2) Central Excise Rules, 2002; Section 29 and Section 49-B of State Financial Corporation Act, 1951; Section 100 of Transfer of Property Act, 1882.
Appeal Allowed. Leave granted.
The Hon’ble Supreme Court reversed the judgment of the High Court which held the Appellant liable for payment of due excise duty on purchased machinery and land which were auctioned for sale by UPFC. The Court clarified the legal position enunciated in Macson’s case by observing that such a liability can be fastened on that person who had purchased the entire unit as an ongoing concern and not a person who had purchased land and building or the machinery of the erstwhile concern. It further clarified that in so far as legal position is concerned, UPFC being a secured creditor had priority over the excise dues. It was held that since the appellant had not purchased the entire unit as a business, as per the statutory framework, he was not liable for discharging the dues of the Excise Department….Read more
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