2016 (12) TMI 1511

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....rom 27.03.2000 to 26.03.2006.  Since M/s Siddhnath Exports defaulted in payment of confirmed excise duty and penalty amounting to Rs. 4,59,00,617/-, the recovery proceeding of the said amount was initiated from the Appellants initially by attaching the said property on 29.11.2004 but later with direction of Hon'ble Gujrat High a  Notice  was issued to them 11.10.2005, which on adjudication was confirmed  on 29.01.2009  for attachment of the property belonging to the  appellants.  The said attachment order was challenged before the learned Commissioner (Appeals), who in turn, upheld the said order.  Hence, the present appeals.  4.  The learned Advocate for the Appellants submits that the rec....

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....13 (298) ELT 612 (Tri-Ahmd), observed that recovery of confirmed dues pending against the lessee - EOU cannot be recovered from the lessor even though the lessee EOU had vacated the premises before expiry of the lease period.  It is his contention that the said judgment was followed by the Tribunal subsequently in the case of Shri Ram Narayan Dyeing & Printing Mills Vs CCE Surat-I - Order No.A/10273/2014, dt.05.02.2014. 5.  Per contra, the learned Authorized Representative for the Revenue has submitted that the facts in the present case are slightly different from the facts in Rajbali Ismail Rajbara Ismail's case.  In the said case, the lease deed was unregistered and also recovery notice was issued after expiry of lease per....