2015 (10) TMI 1806

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....ani, AR For the Respondent : None ORDER Per: H K Thakur: This appeal has been filed by the Revenue with respect to OIA No. RS/28-33/SRT-I/2006 dated 13.02.2007 under which the first appellate authority allowed the appeal filed by the Respondent. 2. The brief facts of the case are that a show cause notice dated 09.12.2005 was issued, inter-alia, to the present Respondent for attachme....

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....he demand issued after a period of one year, under Section 11 of the Central Excise Act, 1944, is not sustainable. 4. Shri Anil Gidwani (AR) appeared on behalf of the Revenue and argued that present appellant has taken over the premises from M/s. Namokar Processors through Gujarat State Financial Corporation. That the present dues, proposed to be recovered by attachment of properties, were pert....

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....Act, 1944 in view of the Allahabad High Court decision in the case of Rana Girders Limited vs. UOI (supra). 5. Heard the learned AR and perused the case records. It is observed that the reliance placed by the Revenue on an undertaking given by the Respondent in the year 2001 was not properly appreciated by the first appellate authority under which Respondent has clearly agreed to pay the dues p....