https://www.taxtmi.com/caselaws?id=336866 The Tribunal allowed the appeals, setting aside the recovery proceedings initiated against the appellants for excise duty and penalty. It was held that recovery from the lessor is not permissible when the lessee vacates the premises before fulfilling obligations, even if the recovery notice was issued before the lease period expiry. The decision emphasized the importance of legal interpretation in determining liability under Section 142(1)(c)(ii) of the Customs Act, 1962. en-us Fri, 25 Nov 2016 00:00:00 +0530 Fri, 30 Dec 2016 13:49:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336866 The Tribunal allowed the appeals, setting aside the recovery proceedings initiated against the appellants for excise duty and penalty. It was held that recovery from the lessor is not permissible when the lessee vacates the premises before fulfilling obligations, even if the recovery notice was issued before the lease period expiry. The decision emphasized the importance of legal interpretation in determining liability under Section 142(1)(c)(ii) of the Customs Act, 1962. Case-Laws Central Excise Fri, 25 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336866