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TMI Blog2010 (3) TMI 695X X X X Extracts X X X X X X X X Extracts X X X X ..... ll not be vacated without consent of the authority concerned or without fulfilment of export obligation - Held that: - stay can not be granted since there is no duty demand is involved and appellant is not seeking waiver of pre-deposit or stay against recovery of dues - application and stay the action to dispose of the property by the Revenue, during pendency of appeal - allowed - E/1496/2009 - S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e possession back in view of the fact that in the lease deed, there was a specific condition that factory shall not be vacated till the export obligation is discharged and consent is from the authorities concerned in respect of 100% EOU. Lower authorities have observed that export obligation has not been discharged and consent has not been obtained. Hence the department can sell the same to recove ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e premises and in the absence of Shivam Exports. In reality and in the eyes of law Shivam Exports can be said to be still in possession of premises, he submits. 3. We have considered the submissions made by both sides. As rightly pointed by learned DR lessee in the eyes of law can be said to be still in possession of the property. Therefore, department does not seem to have lost the right ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h order. We consider that the Tribunal has inherent powers to pass an order. In view of the above discussion, we asked learned advocate whether the appellant is willing to give undertaking that they would not dispose of or encumber the property in full or part thereof during the pendency of appeal. She agrees to do so. Therefore, subject to giving an undertaking to the jurisdictional Assistant Com ..... X X X X Extracts X X X X X X X X Extracts X X X X
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