2007 (1) TMI 10

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... -1-2007 - [Order per : M. Veeraiyan, Member (T)]. - This is an appeal against the order of the Commissioner No. 01/RECOVERYCELL/MV/2006/ COMMR/RH dated 19-1-2006 by which the Commissioner has attached the property, namely, the factory premises situated at 143A, Government. Industrial Estate, Kandivli (W), Mumbai towards duty, interest and penalties due from the company M/s. Sensotherm and its Di .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... bviously could not have been coisidered by the Commissioner while passing the order dated 19-1-2006. There is no dispute about the dues sought to be recovered. The dispute is whether the property which was attached belong to the person from whom the duty/penalty, etc., is due. In view of the above, the order of the Commissioner dated 19-1-2006 is set aside with a direction that the letter of the B .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X