https://www.taxtmi.com/caselaws?id=123987 Where a business is transferred as a going concern with assets and liabilities passing to the transferee, the original owner ceases to have a subsisting interest in the undertaking and cannot be treated as a person aggrieved by a later order relating to that business. On that basis, the appellant lacked locus standi to maintain the appeal, and the proceedings were dismissed at the threshold for want of maintainability after the transfer. en-us Mon, 23 Jun 2008 00:00:00 +0530 Sat, 02 Feb 2013 15:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123987 Where a business is transferred as a going concern with assets and liabilities passing to the transferee, the original owner ceases to have a subsisting interest in the undertaking and cannot be treated as a person aggrieved by a later order relating to that business. On that basis, the appellant lacked locus standi to maintain the appeal, and the proceedings were dismissed at the threshold for want of maintainability after the transfer. Case-Laws Central Excise Mon, 23 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123987