Can a manufacturer, who does not manufacture excisable products be construed as an “Assessee” under the Central Excise Act, 1944?

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Last updated: 10 May 2021
Quick Summary
This High Court case examines whether a construction firm, M/s Runwal Constructions, can be considered an 'Assessee' under the Central Excise Act, 1944. The Excise department sought to recover excise duty from Runwal Constructions, who had purchased a property at auction that was previously mortgaged by M/s Bluemoon Engineers Limited. Runwal Constructions argued they were not liable as they did not manufacture excisable goods.

Court :
Bombay High Court

Brief :
By this petition filed under Article 226 of the Constitution of India, 1950, the Petitioner is challenging notices dated 29th / 30th January, 2008, 17th October, 2008 and 14th May, 2009 by which the Respondent No. 2 purports to prohibit and/or restrain Petitioner from transferring or charging the property situated at Mulund, Mumbai for alleged non-payment of Excise duty by Respondent No. 3.

Citation :
WRIT PETITION NO. 1335 OF 2009

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1 Year PLAN
1999
(Excl. of GST ₹359)

2 Years PLAN
3499
(Excl. of GST ₹629)

BEST VALUE
3 Years PLAN
4999
(Excl. of GST ₹899)

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