2017 (1) TMI 704

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... D.M. Misra Heard both sides. 2. This appeal is filed against OIA No.RKA/145/SRT-I/2010, dt.25.02.2010, passed by Commissioner (Appeals), C.Ex. & S.Tax, Surat. 3. Briefly stated the facts of the case are that the Appellant had leased their factory premises to one M/s Revawala Exports, an 100% EOU, for the period of six years from 30.09.1999 to 29.09.2005. Since M/s Revawala Exports defau....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Act, 1944 read with Section 142 of Customs Act, 1962 being the owner of the said premises. He submits that even though the lease period was for six years, the lessee M/s Revawala Exports has vacated the premises earlier. The learned Commissioner(Appeals), interpreting the sub-clause (ii) of clause (c) of Sub-section (1) of Section 142 of Customs Act,1962 erroneously observed that the said propert....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tention 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 Ismails case. In the said case, t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....was not to be vacated till the export obligation was discharged. However, the said lessee M/s Revawala Exports has left their premises before completion of export obligations and expiry of lease period of six years. I find that on the very same issue, the Tribunal has discussed in detail, the legality of the recovery of the outstanding dues from the lessor when the lessee, an 100% EOU, vacated the....