2007 (1) TMI 10

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..... RYCELL/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 Directors. Shri Harishchandra Gupta has submitted during the proceedings before the Commissioner that the property belongs to .....

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..... t 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 Bank should be considered and orders passed afresh after giving opportunity of personal hearing. 4.Appeal allowed by way of r .....

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