https://www.taxtmi.com/caselaws?id=203111 A purchaser of land is not liable for a former owner's excise dues merely because Government dues are claimed, unless the statute creates a specific first charge. The Central Excise Act and Rules were read as applying to detention of excisable goods, plant, machinery, or business assets in a transfer or change of ownership of the business, not to a bare purchase of land without acquisition of the business or relevant assets. On that construction, excise liability could not be enforced against the land purchaser, and the demand against such purchaser was held unsustainable. en-us Mon, 12 Jul 2010 00:00:00 +0530 Fri, 06 May 2011 09:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203111 A purchaser of land is not liable for a former owner's excise dues merely because Government dues are claimed, unless the statute creates a specific first charge. The Central Excise Act and Rules were read as applying to detention of excisable goods, plant, machinery, or business assets in a transfer or change of ownership of the business, not to a bare purchase of land without acquisition of the business or relevant assets. On that construction, excise liability could not be enforced against the land purchaser, and the demand against such purchaser was held unsustainable. Case-Laws Central Excise Mon, 12 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203111