https://www.taxtmi.com/caselaws?id=201475 The Tribunal upheld the department's power to attach the factory premises for recovery of dues under Section 11 of the Central Excise Act, 1944, despite the appellant regaining possession, as the lessee was still considered in possession per the lease agreement. The successor was held liable for the lessee's dues due to the lease agreement's conditions. The amended provisions of Section 11 were deemed irrelevant, and a stay was granted against the Revenue's disposal of the property pending appeal, subject to the appellant's undertaking not to dispose of the property. en-us Fri, 19 Mar 2010 00:00:00 +0530 Mon, 10 Jan 2011 18:11:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201475 The Tribunal upheld the department's power to attach the factory premises for recovery of dues under Section 11 of the Central Excise Act, 1944, despite the appellant regaining possession, as the lessee was still considered in possession per the lease agreement. The successor was held liable for the lessee's dues due to the lease agreement's conditions. The amended provisions of Section 11 were deemed irrelevant, and a stay was granted against the Revenue's disposal of the property pending appeal, subject to the appellant's undertaking not to dispose of the property. Case-Laws Central Excise Fri, 19 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201475