No excise duty Liability on mere Purchase of Land instead of entire business

Runwal Constructions Vs Union of India (Bombay High Court) Conclusion: Notice issued to assessee for prohibiting the transfer of property for alleged non-payment of Excise duty by Respondent No. 3 was quashed as excise dues were not dues which arise out of land or building. Such liabilities could be in the form of property tax, municipal tax, other types of cess relating to property etc. but could not mean excise duty dues, which arise out of manufacture and assessee would not be liable to excise duty dues of Respondent No.3- borrower, having purchased only the land and not the entire business...