https://www.taxtmi.com/caselaws?id=243403 A subsequent purchaser of only land and building, without acquiring the machinery or taking over the business as a going concern, cannot be fastened with excise dues of the previous owner. Where the transferee is not a successor in business and manufactures different goods from the original defaulter, mere transfer of immovable property is insufficient to extend recovery of prior dues. The commentary notes that section 11 of the Central Excise Act, 1944 cannot be applied to recover arrears from multiple later transferees with no connection to the defaulting business. en-us Thu, 16 Jan 2014 00:00:00 +0530 Wed, 17 Feb 2016 13:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243403 A subsequent purchaser of only land and building, without acquiring the machinery or taking over the business as a going concern, cannot be fastened with excise dues of the previous owner. Where the transferee is not a successor in business and manufactures different goods from the original defaulter, mere transfer of immovable property is insufficient to extend recovery of prior dues. The commentary notes that section 11 of the Central Excise Act, 1944 cannot be applied to recover arrears from multiple later transferees with no connection to the defaulting business. Case-Laws Central Excise Thu, 16 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243403