Macson Marbles Pvt. Ltd. vs Union Of India (Uoi)

The Supreme Court held that the appellant, having acquired an industrial unit under Section 29 of the State Financial Corporation Act, 1951, is liable to pay excise dues under the Central Excise Act despite the argument that the liability rests solely with the previous owner. The Court clarified that Rule 230(2) of the Central Excise Rules, 1944 allows the Department to recover dues from the current owner of the unit. The appeal was dismissed, affirming the High Court's decision that the appellant must pay the excise dues while retaining the right to seek recovery from the previous owner.