2010 (3) TMI 428

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....ellant. Shri J.S. Negi, SDR, for the Respondent. [Order per : B.S.V. Murthy, Member (T)]. - Appellant had leased out the factory to M/s. Bhavay Apparels Pvt. Ltd, against whom the department has made out a case for payment of Rs. 35,94,63,666/- on the ground that export obligation was not discharged. Since M/s. Bhavay Apparels Pvt. Ltd has not paid the dues, factory premises has been attache....

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....were not available during the relevant time. Further, he also submits that they cannot be held responsible for the dues payable by the lessee. He also relies upon several decisions of the Tribunal in support of his contention that successor is not liable to pay dues of the predecessor. On the other hand learned SDR submits that in view of the specific provision in the lease deed M/s. Bhavay Appare....

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....t of the authority concerned or without fulfillment of export obligation. In these circumstances, Provisions of Section 11 and applicability of amendment to the Section dated 10-9-2004 are not relevant to the present case therefore, decisions cited by the learned advocate are of no help. We find that department has made out a strong prima facie case and we do not find this to be a fit case for gra....