https://www.taxtmi.com/caselaws?id=119843 A purchaser of only land and building, without taking over the plant, machinery or business undertaking of the former unit, cannot claim locus standi to challenge an order passed against that separate excisable entity. The dispute over outstanding dues of the previous owner remains confined to that assessee and does not confer standing on the purchaser. Refusal of fresh excise registration is a distinct grievance and must be pursued through separate remedies; it does not make a challenge to the earlier order maintainable. en-us Tue, 25 Jul 2006 00:00:00 +0530 Fri, 13 Jul 2012 15:28:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119843 A purchaser of only land and building, without taking over the plant, machinery or business undertaking of the former unit, cannot claim locus standi to challenge an order passed against that separate excisable entity. The dispute over outstanding dues of the previous owner remains confined to that assessee and does not confer standing on the purchaser. Refusal of fresh excise registration is a distinct grievance and must be pursued through separate remedies; it does not make a challenge to the earlier order maintainable. Case-Laws Central Excise Tue, 25 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119843