Central Excise - Recovery of duty from the successor of the defaulter - Though assets were sold, sale of assets by itself would not be transfer of business in whole or in part. - appellant is not successors in business or trade of Vaishnavi - Tri

Central Excise - Recovery of duty from the successor of the defaulter - Though assets were sold, sale of assets by itself would not be transfer of business in whole or in part. - appellant is not successors in business or trade of Vaishnavi - Tri....................