https://www.taxtmi.com/caselaws?id=77537 The Appellate Tribunal upheld the department's authority to attach factory premises leased to a company for recovery of dues under Section 11 of the Central Excise Act, 1944. The Tribunal found that the successor could be held liable for the lessee's dues as the lessee was still in possession of the property. The amended provisions of Section 11 were deemed irrelevant, and a stay was granted against property disposal during the appeal. An early hearing was scheduled due to the significant amount involved, emphasizing the need for a prompt resolution. en-us Mon, 22 Mar 2010 00:00:00 +0530 Thu, 23 Sep 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77537 The Appellate Tribunal upheld the department's authority to attach factory premises leased to a company for recovery of dues under Section 11 of the Central Excise Act, 1944. The Tribunal found that the successor could be held liable for the lessee's dues as the lessee was still in possession of the property. The amended provisions of Section 11 were deemed irrelevant, and a stay was granted against property disposal during the appeal. An early hearing was scheduled due to the significant amount involved, emphasizing the need for a prompt resolution. Case-Laws Central Excise Mon, 22 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77537