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TMI Blog2007 (7) TMI 565X X X X Extracts X X X X X X X X Extracts X X X X ..... s an application filed under Section 35F of the Central Excise Act praying to grant stay against recovery proceeding of the dues pertaining to Shri Shree Vaishnavi Dyeing Printing Mills Pvt. Ltd. by way of attachment and sale of the land, building and plant machineries situated at Plot No. 269, GIDC, Sachin, Surat which are owned by the appellant herein. 2. The appellant herein M/s. Sachin D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed above with certain terms conditions including the claim/liability of Government, if any found, payable in accordance with law on as is where is basis . Now invoking those terms and conditions and further in view of the proviso to Section 11 of the Central Excise Act, two show cause notices were issued against the appellant herein as to why the amount due by M/s. Shree Vaishnavi Dyeing Prin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decessor and successor. In this context, he relies upon the decision of the Hon ble Gujarat High Court in the case of Sweta Gupta v. UOI reported in 2006 (205) E.L.T. 155 (Guj.) and the decision in the case of C.C.E., Bangalore-I v. Press Fab Precision Components Pvt. Ltd. [2007 (207) E.L.T. 207 (Kar.)] 4. I have gone through both the decisions referred above. The facts covered by the Gujarat Hi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich empowers the Government to take action for attachment and sale of the property of the erstwhile owner for recovery of dues from the present owner on the property belonging to the erstwhile owner. This proviso is said to have been inserted with effect from 10th September 2004 whereas the purchase of the property was on 9-1-2004 as such, the proviso cannot be applicable and the relied upon 2nd d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bond to the effect that it will not create any third party encumbrance on the property in question pending disposal of the appeal. Subject to compliance of these terms, there shall not be recovery proceedings from the Department side and attachment of the property. Stay is granted accordingly. The stay application is disposed of on the above terms. Compliance to be reported on 21st September 2007. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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